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 Earlier notifications on late fee are superseded.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
Other Notifications
1/2019
Provides additional conditions for supplies treated as deemed exports where expo...
Read More01/2024 rate
This notification grants exemption from compensation cess on supply of goods und...
Read More70/2018
This notification, issued under section 168 read with rule 61(5) of the CGST Act...
Read More