CGST Notification No. 28/2017 – Central Tax dated 01.09.2017

This Notification has been superseded by Notification No. 76/2018 – Central Tax dated 31.12.2018

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 01st September, 2017

No. 28/2017 – Central Tax

G.S.R. 1126(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 month of July, 2017 by the due date.

[F. No. 349/74/2017-GST(Pt.)]
Dr. SREEPARVATHY S. L., Under Secy.