CBIC specifies late fee payable for delayed filing of FORM GSTR-3B

Jan 02, 2019 | by Avantis RegTech Legal Research Team


The Central Government, on the recommendations of the Council, and in supersession of the Notification No. 28/2017 – Central Tax, dated the 1st September, 2017, Notification No. 50/2017 – Central Tax, dated the 24th October, 2017 and Notification No. 64/2017– Central Tax, dated the 15th November, 2017, has waived the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under Section 47 of the Central Goods and Services Tax Act, 2017, which is in excess of an amount of twenty-five rupees for every day during which such failure continues.

Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under Section 47 of the Central Goods and Services Tax Act, 2017 shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

Provided further that the amount of late fee payable under Section 47 of the Central Goods and Services Tax Act, 2017 shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.

[Notification No. 76/2018 – Central Tax]

 

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-76-central-tax-english-2018.pdf;jsessionid=3CDC25DDE53570DCC236A00E7E7CF9D9


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