The maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards is reduced to 25 rupees per day. (In case of nil return filers, late fee is 10 rupees per day.)

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 183/2017/TAXES. Dated, Thiruvananthapuram, 6th December, 2017 21st Vrischikam, 1193. S. R. O. No. 784/2017.-In exercise of the powers conferred by section 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee....