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.)]