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
Learn Exports Imports Free, Click here
Click here to know GST rate of your goods or service
Impact of GST on imports in India
Applicable import duty after GST implantation
How to calculate IGST under imports?
Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Changes of operation of SEZ
Does CVD exists under project imports?
Baggage clearance after GST implementation
Refund of SAD paid on imports
Meaning of term Principles of levy under GST
Term Principle of supply under GST
Term place of supply under GST
Meaning of term GST Returns under GST
Payment voucher under GST
Sanction of refund under GST
Term Open Market Value (OMV) under GST
Meaning of term refund under GST
Online Information Database Access and Retrieval services (OIDAR) means
Import General Manifest (IGM)
Importance of Bill of Lading
Introduction to this web site.
Is Airway bill a documents of title?
Is Customs House Agents (CHA ) required to be appointed mandatory?
Is DP terms of payment safe in export business?
Is Letter of Credit LC safe for an Importer?
Is ON BOARD CERTIFICATE required for LC negotiation
Is Received for shipment Bill of Lading sufficient for LC negotiation?
Is Risk Management System (RMS) simplify import? What is RMS in import.
Is sales tax applicable on shipments effected under high sea sales
How to export from India to Cambodia?
Documents required for Export from Cambodia
Customs procedures for Cambodia Export
Documents needed for Cambodia import
Import Customs processes in Cambodia
Import Registration and import Licence procedures in Cambodia
How to export from Burundi?
How to Import to Burundi?