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    <title>Notification to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases under the HPGST Act, 2017</title>
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    <description>Notification waives late fee amounts in excess of twenty-five rupees per day for delayed FORM GSTR-3B filings from July 2017 onwards, and where the return shows nil central tax liability it waives amounts in excess of ten rupees per day; it further grants a full waiver of the late fee for registered persons who failed to file FORM GSTR-3B for July 2017 to September 2018 but furnish those returns between 22nd December, 2018 and 31st March, 2019.</description>
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    <pubDate>Mon, 31 Dec 2018 00:00:00 +0530</pubDate>
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      <description>Notification waives late fee amounts in excess of twenty-five rupees per day for delayed FORM GSTR-3B filings from July 2017 onwards, and where the return shows nil central tax liability it waives amounts in excess of ten rupees per day; it further grants a full waiver of the late fee for registered persons who failed to file FORM GSTR-3B for July 2017 to September 2018 but furnish those returns between 22nd December, 2018 and 31st March, 2019.</description>
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