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Waiver of late fee on filing of GSTR-3B for August and September, 2017

In view of the difficulties being faced during the return filing process and in order to further facilitate taxpayers, the competent authority has decided to waive the late fee on filing of GSTR-3B for the months of August and September, 2017. The necessary software changes are being carried out in the IT system.

Electronic cash ledger of the taxpayers who have already paid the late fee on filing of GSTR-3B either for the month of August or September, 2017 or those who pay such fee before the necessary changes are carried out in the IT system will be credited with the amount of late fee so paid be them. The enabling notifications are being issued shortly.

Source- PIB Press Release dated 24.10.2017.

Related Notification is as follows :-

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 1326(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. 349/74r2017-GST(Pt)]

(Dr. Sreeparvathy S.L)

Under Secretary to the Government of India

Also Read-   FM waives late fee on filing of GSTR-3B for August & September 2017

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Category : Goods and Services Tax (5158)
Tags : CGST (189) goods and services tax (3710) GST (3301) GST Notifications (516)

5 responses to “FORM GSTR-3B Late Return filing fees waiver notified by CBEC”

  1. Poonam Patel says:

    the clients who have already submit return but not paid the late fees because of shown the late fees payable in return, without paying how file ?

  2. CA Sanjay Tyagi says:

    sorry soon not doon

  3. CA.Prabhakar says:

    Waiver of late fee is only a first aid for an accident met in GST filing . The “submit” is most dangerous accident zone in 3B filing because whatever you feed it will accept even if it is erroneous . Ones you submit and go for offset liability it will show with huge liabilities even without prompting the mistakes. The entire prof. and business community is crying about this, but instead of rectifying such brutal mistakes in the program, waiving these late fess etc. cannot pacify the victims. Also Please open the Aug and Sep 3B returns for revision like July 3B other wise no solution for filing the returns subsequently.
    Donot go for prestige be practical. After all we are all struggling day and night in spite of several deadlines viz., Tax audits, ROC, TDS retuins GSTR 2 etc. for your success only. No body understands and recognizes our hard efforts. Instead creates inconvenience by not giving sufficient time frame. We are also human beings whatever possible only can do and the rest is left to fate of their own.

    Good Bye

  4. Abhijit says:

    Would the clients who have already paid the late fee get a credit for the fee paid to be adjusted against the gst payable in future ?

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