Goods and Services Tax

Seeks to waive the late fee for FORM GSTR-3B

Goods and Services Tax – 22/2018 – Dated:- 14-5-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 22/2018 – Central Tax New Delhi, the 14th May, 2018 G.S.R. 450 (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 fail

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