Important Keyword: Notification No. 64/2017 Central Tax, GSTR-3B late fee limit, GST late fee waiver India, CGST notification 64/2017, GST return late fee rules, GST compliance India, GSTR-3B penalty rules India,
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Table of Contents
[F. No. 349/58/2017-GST(Pt)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 15th November, 2017
Notification No. 64/2017 – Central Tax: Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October 2017 onwards
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) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby 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 October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues:
Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 64/2017 – Central Tax
Q1: What is Notification No. 64/2017 – Central Tax?
Answer:
Notification No. 64/2017 – Central Tax limits the maximum late fee payable for delayed filing of GSTR-3B returns from October 2017 onwards.
Q2: When was Notification No. 64/2017 issued?
Answer:
The notification was issued on 15 November 2017 by the Government of India under the CGST Act, 2017.
Q3: Which GST return does this notification apply to?
Answer:
It applies specifically to FORM GSTR-3B, which is the monthly summary return filed by registered GST taxpayers.
Q4: What is the maximum late fee under this notification?
Answer:
The late fee is limited to:
₹25 per day for regular returns
₹10 per day for nil returns
Q5: Which section of GST law allows the government to waive late fees?
Answer:
The government issued this notification under Section 128 of the CGST Act, which allows waiver or reduction of late fees.
Q6: What happens if GSTR-3B is filed late?
Answer:
If the return is filed after the due date, the taxpayer must pay late fees and interest on tax liability.
To avoid such penalties, businesses can use:
https://finodha.in/gst-return-filing/
Q7: What is GSTR-3B?
Answer:
GSTR-3B is a monthly GST summary return where taxpayers report:
Outward supplies
Input tax credit
Tax payable
Tax paid
Q8: Does this notification apply to future GST returns?
Answer:
Yes. The late fee limitation applies from October 2017 onwards, unless modified by future notifications.
Q9: What is the late fee for NIL GST returns?
Answer:
For NIL GSTR-3B returns, the late fee is limited to ₹10 per day under CGST.
Q10: Is GST registration required to file GSTR-3B?
Answer:
Yes. Only registered GST taxpayers are required to file GSTR-3B returns.
If you need GST registration, apply here:
https://finodha.in/online-gst-registration/
Q11: How can businesses avoid late GST filing?
Answer:
Businesses should:
Maintain accounting records regularly
Monitor GST deadlines
Use GST software or professional services
Q12: Does late filing affect Input Tax Credit?
Answer:
Yes. Delayed filing can affect timely claiming of Input Tax Credit (ITC) and reconciliation with suppliers.
Q13: Can the government waive GST late fees in the future?
Answer:
Yes. Under Section 128, the government can waive or reduce late fees through future notifications.
Q14: What other penalties apply if GST returns are delayed?
Answer:
Besides late fees, taxpayers may also have to pay:
Interest on tax liability
Penalties for non-compliance
Q15: How can businesses ensure proper GST compliance?
Answer:
Businesses should maintain proper books of accounts, track deadlines, and consult GST professionals.
Finodha offers expert GST compliance services:
https://finodha.in/gst-compliance/
Conclusion
Notification No. 64/2017 – Central Tax was an important relief measure introduced by the government to reduce the financial burden of late GST return filing.
By limiting the late fee for GSTR-3B returns, the notification helped businesses adapt to the new GST system and maintain compliance.
Download PDF: Notification No. 64/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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