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[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. 64/2017 – Central Tax

New Delhi, the 15
th
November, 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) (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 registered person for failure to furnish the return in FORM GSTR-
3B for the month of October, 2017 onwards by the due date under section 47 of the said Act,
which is in excess of an amount of twenty five rupees for every day during which such failure
continues:
Provided that where the total amount of central tax payable in the said return is nil,
the amount of late fee payable by such registered person for failure to furnish the said return
for the month of October, 2017 onwards by the due date under section 47 of the said Act shall
stand waived to the extent which is in excess of an amount of ten rupees for every day during
which such failure continues.


[F. No. 349/58/2017-GST(Pt)]



(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India
notifications no 64 2017 central tax | iKargos