Waiver of late fee on delayed filing of GSTR 3B from July'17 to Sep'18

Notification No. 76/2018 – Central Tax - 31.12.2019


The central govt waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of Rs.25/- for every day during which such failure continues.


And in case of New Return, late fee waived to the extent which is in excess of an amount of Rs.10/- for every day during which such failure continues.


Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.

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