Govt
waives Late Fee for FORM GSTR-3B for Taxpayers subject to Conditions
The Central Government today notified waiver of the
Late Fee for FORM GSTR-3B by those registered persons whose declaration in FORM
GST TRAN-1 was submitted but not filed on the common portal on or before the
27.12.2017, subject to certain conditions.
A Notification issued by the Central Board of Indirect Taxes (
CBIC )
today said that “on the recommendations of the
Council, hereby waives the late fee payable under section 47 of the said Act
for failure to furnish the return in FORM GSTR-3B by the due date for each of
the months from October, 2017 to April, 2018, for the class of registered
persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the
common portal on or before the 27th day of December, 2017.”.
This is subject to a condition that such registered
persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day
of May 2018 and the return in FORM GSTR-3B for each of such months, on or
before the 31st day of May 2018.
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