Central Tax Notification No 64 of 2017 dt 15th November, 2017 under GST

  

Notification no 64/2017 Central Tax date on 15th November, 2017, GST

 

 

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

 

The extract of GST Notification No. 64/2017- Central Tax is given below:

 

Notification No. 64/2017- Central Tax, GST

 

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

 

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise and Customs

 

Notification No. 64/2017 – Central Tax

 

New Delhi, the 15th November, 2017

 

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.

  

[F. No. 349/58/2017-GST(Pt)]

 

 

 

(Dr.Sreeparvathy S.L.)

 

Under Secretary to the Government of India


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