G.S.R. ( )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 all
registered persons who failed to furnish the return in FORM GSTR-3B for the month of July,
2017 by the due date.
[F. No. 349/74/2017-GST(Pt.)]