Central Tax Notification No 50 of 2017 dt 24th October, 2017 under GST


Notification no 50/2017 Central Tax date on 24th October, 2017, GST



Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017


The extract of GST Notification No. 50/2017- Central Tax is given below:


Notification No. 50/2017- 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. 50/2017 – Central Tax



New Delhi, the 24th October, 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), 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 months of August and September, 2017 by the due date.



[F. No. 349/74/2017-GST(Pt.)]





(Dr.Sreeparvathy S.L.)


Under Secretary to the Government of India



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