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,
Other Notifications
53/2018
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integra...
Read More04/2023
This amendment substitutes Rule 8(4A) to mandate biometric-based Aadhaar authent...
Read More7/2017
This notification amends several provisions of the CGST Rules, including rules 1...
Read More