Government Waives Late Fee for Missed July 2017 GST Returns
Objective:
Waiver of late fee under section 47 of CGST Act, 2017.
Applicable to those who didn't file GSTR-3B for July 2017.
Legal Authority:
Exercised under section 128 of CGST Act, 2017, based on Council recommendations.
Beneficiaries:
All registered persons who missed filing GSTR-3B for July 2017 by the due date.
Late Fee Waiver:
Late fee payable for non-filing of GSTR-3B for July 2017 is waived.
Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.