[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 50/2017 – Central Tax
New Delhi, the 24
th
October, 2017
G.S.R. (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 Secretary to the Government of India