- The late fees for filing GSTR-3B for the months of July to September 2017 has been waived by the Government.
- Where such late fee was paid, it will be re-credited to taxpayer’s Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities.
- For subsequent months, i.e. October 2017 onwards, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’ will be Rs. 20/- per day (Rs. 10/- per day each under CGST & SGST Acts) and will be Rs. 50/- per day (Rs. 25/- per day each under CGST & SGST Acts) for all other taxpayers
486 total views, 4 views today
Please follow and like us: