Late Fees waiver for a period of Jul’17 to Sep’18
Government has waived of Late Fees payable for the taxpayers for a period of July’17 to September’18 for return forms GSTR 3b, GSTR 1 and GSTR 4, provided that the said returns are furnished during the period of 22nd December’18 to 31st March’19. However, taxpayers who have nil return filing in FORM GSTR 3b will have to pay a fine of Rs 10 under CGST Law and Rs 10 under SGST Law.