Notification No. 76/2018
Date: December 31, 2018
Subject: Waiver and reduction of late fee for delayed filing of GSTR-3B
Description:
Late fee for delayed filing of GSTR-3B is capped at ₹25 per day, and ₹10 per day where tax liability is nil. Complete waiver of late fee is granted for returns relating to July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019. Earlier notifications on late fee are superseded.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 28/2017–Central Tax dated 01.09.2017
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