Notification No. 50/2017
Date: October 24, 2017
Subject: Waiver of late fee for delayed filing of FORM GSTR-3B for August and September 2017
Description:
This notification waives the entire late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the prescribed due dates. The waiver provides substantial compliance relief during the initial GST rollout phase.
Issued under: Section 128 of the CGST Act.