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    <title>Waiving off late fee (sec 47) for the month of october</title>
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    <description>The notification waives the portion of the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily amount; where the State tax payable in the return is nil, a lower daily threshold governs the waiver. The waiver is issued under the enabling statutory power and is effective from 15th November 2017.</description>
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    <pubDate>Tue, 12 Dec 2017 00:00:00 +0530</pubDate>
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      <description>The notification waives the portion of the late fee for failure to furnish FORM GSTR-3B for October 2017 onwards that exceeds a prescribed daily amount; where the State tax payable in the return is nil, a lower daily threshold governs the waiver. The waiver is issued under the enabling statutory power and is effective from 15th November 2017.</description>
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