Notification: Waiver of Late Fee for GSTR-3B Returns

Under Section 128 of the CGST Act, the Central Government waives late fees for failure to file GSTR-3B from October 2017 onwards.

Late fees are capped at twenty-five rupees per day for each day of delay beyond the due date.

If no central tax is payable, the late fee is waived beyond ten rupees per day for each day of delay.

Issued by Dr. Sree Parvathy S.L., Under Secretary to the Government of India.