Notification No. 64/2017
Date: November 15, 2017
Subject: Reduction of late fee for delayed filing of GSTR-3B from October 2017 onwards
Description:
Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.
Where the tax payable is nil, late fee is capped at ₹10 per day.
The concession applies for returns from October 2017 onwards.
Effective Date: 15th November, 2017.
64-2017-CT-15.11.2017-Late fee