Govt notifies late fee waiver for GST returns till September 2018
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Govt notifies late fee waiver for GST returns till September 2018

The Central Board of Indirect Taxes and Customs (CBIC) has notified the waiver of late fees for non-filing of GSTR-3B, GSTR-1 and GSTR-4 return forms for the period July 2017 to September 2018. However the returns will have to be filed by March 31, 2019. While GSTR-3B is the summary return, GSTR-1 is the return for all outward supplies. GSTR-4 is filed by businesses who have opted for composition scheme, under which they have to file returns quarterly. The fee for late filing of the returns is Rs 25 per day each for Central GST (CGST) and State GST (SGST).


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