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.
Assessing Officer had taken a reasonable stand that 25 kg written in WhatsApp chat/text message was 25 lakh - ITAT…
Shareholders are only owners of the shares of the company therefore, income from properties earned by the company cannot be…
When approval for reassessment was granted by unauthorised authority, such jurisdictional error cannot be shielded by the law of limitation…
ITAT on presumption of bogus purchases ought to have remanded case to AO to reconsider the whole matter instead of…
Where proceedings u/s 153C are barred by limitation, AO can not reopen the case invoking section 148 and 148A of…
Corporate guarantees executed by the corporate debtor constitute “financial debt” under IBC and banks to be recognized as financial creditors…