Waiver of Late Fee for delayed GSTR-3B returns for specified months; applies to registered persons and is retrospective. Waiver of late fee is implemented for registered persons who failed to furnish FORM GSTR-3B for the months of August and September 2017 by the due date; the notification effects remission of the late fee under the relevant provisions and is stated to have come into force on October 24, 2017.
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Provisions expressly mentioned in the judgment/order text.
Waiver of Late Fee for delayed GSTR-3B returns for specified months; applies to registered persons and is retrospective.
Waiver of late fee is implemented for registered persons who failed to furnish FORM GSTR-3B for the months of August and September 2017 by the due date; the notification effects remission of the late fee under the relevant provisions and is stated to have come into force on October 24, 2017.
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