Sir, I have filed Gstr3B for the month of October 2018 on 03/01/2019. after this I tried to file the return for Nov 2018 but system is charging penalty where as penalty for late filing of return waived. please guide.
As per Notification No. 76/2018-Central Tax, dated 31.12.2018 :
"the amount of late fee payable under section 47 of the said Act
shall stand waived for the registered persons who failed to furnish the return in FORM
GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the
said return between the period from 22nd December, 2018 to 31st March, 2019.
Hence, late fees will be levied for delay in filing GST Returns starting from the month of October 2018.
CAclubindia
