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    <title>Seeks 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.</title>
    <link>https://www.taxtmi.com/notifications?id=132820</link>
    <description>Provides a waiver and cap on late fees for delayed filing of FORM GSTR-3B: excess over twenty-five rupees per day is waived generally, excess over ten rupees per day is waived where central tax payable is nil, and a conditional full waiver applies for specified delayed returns if furnished within the prescribed subsequent filing window.</description>
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    <pubDate>Mon, 31 Dec 2018 00:00:00 +0530</pubDate>
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      <description>Provides a waiver and cap on late fees for delayed filing of FORM GSTR-3B: excess over twenty-five rupees per day is waived generally, excess over ten rupees per day is waived where central tax payable is nil, and a conditional full waiver applies for specified delayed returns if furnished within the prescribed subsequent filing window.</description>
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