Late fee on filing of GSTR-3B for Aug and Sep 2017 waived. Late fee paid will be credited back to taxpayer ledger
Finance Minister Arun Jaitely has tweeted that To facilitate taxpayers, late fee on filing of GSTR-3B for August 2017 & September has been waived. According to the announcement made on his Twitter handle, the late fee paid will be credited back to taxpayer ledger.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
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. 349/74/2017-GST (Pt.)]
Dr. SREEPARVATHY S. L.,
Under Secy.
Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in…
Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In…
Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who…
Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action…
ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…
Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…