Important Keyword: Notification 28/2017, GSTR-3B late fee waiver, GST penalty waiver, GST compliance India, CGST notifications, GST return filing, GST law updates, CBIC notification, GST late fee rules, GST guide,
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[F. No. 349/74/2017(Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 01st September, 2017
Notification No. 28/2017 – Central Tax: Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R. ( )E.:- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 28/2017 – Central Tax
Q1: What is Notification 28/2017 in GST?
It waives late fee for GSTR-3B July 2017.
It provided relief to taxpayers who missed the deadline.
Q2: Does this waiver apply to all taxpayers?
Yes, all registered taxpayers.
There was no restriction or condition.
Q3: Does waiver mean return filing is not required?
No, filing is still mandatory.
Only penalty is waived.
Q4: What is late fee under GST?
Penalty for delayed return filing.
Charged per day of delay.
Q5: What is Section 128?
Power to waive late fees.
Used by government in special cases.
Q6: Is interest also waived?
No, only late fee is waived.
Interest may still apply.
Q7: Can this waiver be claimed now?
It was automatic at that time.
No separate claim required.
Q8: Does this apply to August 2017?
No, only July 2017.
Other months had separate notifications.
Q9: What happens if return is not filed at all?
Compliance issues arise.
Late fee waiver does not remove filing obligation.
Q10: Is GSTR-3B still applicable today?
Yes, it is widely used.
It became the main GST return.
Q11: Why did government waive late fee?
Due to initial GST challenges.
Businesses needed time to adjust.
Q12: Is late fee always waived in GST?
No, only in special cases.
Usually, penalties apply.
Q13: Should I rely on such waivers?
No, always follow deadlines.
Waivers are exceptions, not rule.
Q14: Should I take professional help?
If unsure, yes.
Many prefer expert support:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 28/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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