The due date to file GSTR-1 and GSTR-3B for the period July 2017 to September 2018 was extended to 31st March 2019 and the Late Fees levied under Section 47 of the CGST Act 2017 was completely waived off.
The due date has expired to file FORM GSTR-3B for the month of August 2017. You can file it now but a hefty late fees will be levied u/s 47 of the CGST Act 2017.
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