Notification No. 76/2018
Date: December 31, 2018
Subject: Capping and waiver of late fee for delayed filing of FORM GSTR-3B
Description:
This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.
Amendment:
Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,