{"id":165164,"date":"2017-10-25T15:01:05","date_gmt":"2017-10-25T09:31:05","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=165164"},"modified":"2017-10-25T15:01:05","modified_gmt":"2017-10-25T09:31:05","slug":"waiver-late-fee-payable-delayed-filing-form-gstr-3b-aug-sep-2017","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/25\/waiver-late-fee-payable-delayed-filing-form-gstr-3b-aug-sep-2017\/","title":{"rendered":"Waiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017"},"content":{"rendered":"

Notification No. 50\/2017-Central Tax
\n<\/strong><\/p>\n

G.S.R (E).\u2013<\/strong> 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.<\/p>\n

[F. No. 349\/74r2017-GST(Pt)]<\/p>\n

Ministry of Finance
\nCentral Board of Excise and Customs<\/p>\n","protected":false},"excerpt":{"rendered":"

Notification No. 50\/2017-Central Tax G.S.R (E).\u2013 In exercise of the powers conferred by Section 128 of the Central Goods and Services Tax <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-165164","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"\nWaiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/25\/waiver-late-fee-payable-delayed-filing-form-gstr-3b-aug-sep-2017\/\" \/>\n<meta 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In the Central Goods and Services Tax Rules, 2017, in Rule 26 relating to Method of Authentication, the following\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Parliament_Colour.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":253484,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/implementation-of-rule-596-on-gst-portal-from-sept-1-gstn-advises-tax-payers-to-file-their-pending-gstr-3b-at-the-earliest\/","url_meta":{"origin":165164,"position":3},"title":"Implementation of Rule 59(6) on GST Portal from Sept, 1; GSTN advises tax payers to file their pending GSTR 3B at the earliest","author":"Prachi Bhardwaj","date":"September 1, 2021","format":false,"excerpt":"The Goods and Service Tax Network (GSTN) has released an advisory dated August 26, 2021 throwing light on the implementation of Rule 59(6) of CGST Rules, 2017 on GST Portal. Rule 59(6) of CGST Rules, 2017 provides for restriction in filing of GSTR-1 in following cases: \u00a0 A registered person\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280523,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/28\/ministryoffinance-notified-centralgoodsandservicestaxfifth-amendmentrules2022-to-amend-centralgoodsandservicestaxrules2017-legal-update-research-news\/","url_meta":{"origin":165164,"position":4},"title":"CBIC notifies CGST (Fifth Amendment) Rules, 2022","author":"Editor","date":"December 28, 2022","format":false,"excerpt":"\u00a0 \u00a0 On 26-12-2022, the Ministry of Finance has notified the Central Goods and Services Tax (Fifth Amendment) Rules, 2022 to amend the Central Goods and Services Tax Rules (\u2018CGST Rules\u2019), 2017. 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