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GST Update on waiver of penalty in respect of GSTR 3B

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 8-11-2017 - GST Update on waiver of penalty in respect of GSTR-3B:- Press Release dated 24th October, 2017 was issued by Government to announce the waiver of late fee on filing of GSTR-3B fo .....

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before the necessary changes are carried out in the IT system will be credited with the amount of late fee so paid by them. The enabling notifications are being issued shortly. Thus, the press release clearly stated that if any late fee is paid on f .....

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ation is produced as follows:- 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 se .....

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ed. There is no indication that the late fees already paid will be refunded. However, the notification is viable also as the same has been issued in the powers conferred by section 128 of the CGST Act, 2017. This section reads as follows:- The Govern .....

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