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        Case ID :
        GST - States

        Waiver the late fee payable FORM GSTR-3B. - 50/2017-State Tax - Himachal Pradesh SGST

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        Waiver of late fee for delayed GSTR-3B returns relieves registered persons from late fee obligations for specified filing periods. The Governor, under section 128 of the Himachal Pradesh GST Act, 2017 and on Council recommendations, has waived the late fee payable under section 47 for registered persons who failed to furnish returns in FORM GSTR-3B by the due date, specifically for the months of August and September, 2017.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Waiver of late fee for delayed GSTR-3B returns relieves registered persons from late fee obligations for specified filing periods.

                                The Governor, under section 128 of the Himachal Pradesh GST Act, 2017 and on Council recommendations, has waived the late fee payable under section 47 for registered persons who failed to furnish returns in FORM GSTR-3B by the due date, specifically for the months of August and September, 2017.


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