Notification to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards. - F.12(46)FD/Tax/2017-Pt.-II-141 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION JAIPUR, dated: November 15, 2017 In exercise of the powers conferred by section 128 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount of State tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of October, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount often rupees for every day during which such failure continues. [F. No. 12(46)FD/Tax/2017-Pt.-II-141] By Order of the Governor (Shankar Lal Kumawat) Joint Secretary to the Government