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:-
(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
|