Waiver of Late Fee in case late filing of GSTR-3B under GST

Amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B by the due date under section 47 of the said Act was waived off completely

(i)                 For the month of July 2017 vide Notification No. 28/2017-Central Tax, dated. 01-09-2017

(ii)               For the month of August,2017  and September 2017 vide Notification No. 50/2017-Central Tax ,dated. 24-10-2017

(iii)             For the Month of October 2017 and onward, there is relaxation in amount of late fee instead of complete waive off which is as under:-

(Notification No-64/2017-Central Tax, date. 15-11-2017)

(a)	In case of return where tax payable is NIL	Amount which is in excess of an amount of twenty five rupees for every day during which such failure continues i.e. Rs.25 under CGST and Rs.25 under SGST/UTGST per day ,total Rs.50/-per day
(b)	In other cases	Amount which is in excess of an amount of Ten rupees for every day during which such failure continues i.e. Rs.10 under CGST and Rs.10 under SGST/UTGST per day,  total Rs.20/-per day