In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017, Central government has reduced the amount of late fees be payable on late filling of GSTR – 3B from October 2017 onwards.
| S no | Taxpayer | CGST | SGST | IGST |
| 1 | Whose tax liabilities is NIL | 10 per day | 10 per day | 20 per day |
| 2 | All other taxpayer | 25 per day | 25 per day | 50 per day |
NOTIFICATION NO.64/2017-CENTRAL TAX, DATED 15-11-2017
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.
