Relaxation during Transition
Keeping in mind the complications and technical glitches in GST portal, the Government has been considerate to ensure that assessee are not overburdened with additional cost of late fee which is to be levied otherwise under the law for belated filing of statements / returns. In this regard the Government has, from time to time issued notifications extending the deadlines for filing of statements / returns and at the same time waived the late fee for belated filing of Form GSTR 3B for the tax period July 2017 to September 2017 and waiving 3/4th of late fee for subsequent returns to be filed, till the date notification for waiver is rescinded.