Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
64/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 76/2018-Central Tax dated 31-12-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 64/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1420 (E):- 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 reg
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