Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July - 28/2017 - Central GST (CGST)

Late fee waiver for delayed GSTR-3B filings provides registered persons relief from specified late fee liability.

The Central Government, under section 128 of the Central Goods and Services Tax Act, 2017 and on the Council's recommendation, waived the late fee payable under section 47 for all registered persons who failed to furnish FORM GSTR-3B for July 2017 by the due date, providing a blanket exemption from that late fee liability; the notification was later superseded.