Waiver of Late fee for delayed filing of return along with recent circulars & notifications

CEPC /GST/2017                                              Dated  04th Sept,2017


 All Members of CEPC


 Dear Sir/Madam,


In order to have better adherence of GST, you are requested to kindly ensure that Payment of Tax is complete only when Amount of Tax payable is debited from electronic Cash/Credit ledger. Mere deposit into ledger is not enough.


Interest on Tax Liability for the month of July,2017 will have to be paid for period starting 26.08.2017 to the date on which cash credit ledger is debited for payment of tax:


  1. Even if Form GSTR- 3B is submitted by the due date but the cash /credit ledger has not been debited; or
  2. FORM GSTR-3B list not submitted at all by due date.


Late fee for delayed filing of return in Form GSTR-3B only has been dispensed with.  Notification No.28 /2017 – Central Tax dated 01 Sept,2017 is attached for reference)


The due dates for filing of details and return for the month of July - August,2017 are given below for your ready reference:


Details to be furnished

For July , 2017

For August , 2017

Return in Form GSTR-3B

Last date already over

20th Sept,2017

Details of Outward supplies in FORM GSTR-1

1th - 5th September,2017

16th - 20th September,2017

Details of Inward supplies in FORM GSTR-2

6th - 10th September,2017

21st - 25th September,2017

Return in FORM GSTR-3

11th -  15th September,2017

26th - 30th September,2017


 The System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding the following


  • Furnishing of information in FORM GSTR- 1 & FORM GSTR-2
  • Correction of erroneous details furnished in FORM GSTR-3B
  • Action on the system-based reconciliation
  • Additional payment of taxes
  • Additional claim of eligible ITC
  • Reduction in output tax liability
  • Submission of GSTR-3B without payment of taxes
  • Processing of information furnished


(Circular No. 7/7/2017-GST dated 01 Sept,2017 is attached)


The Notification No. 27 - Regarding Information to be furnished prior to commencement of movement of goods and generation of e-way bill is also attached for ready reference.


You timely action will help in avoiding unnecessary late fees and interest and will ensure smoother movement of goods.


Thanking you,


       Yours Sincerely,



Subodh Kumar Gupta

              Actg. Executive Director Cum Secretary

Please see attached documents.
Notification No.27 /2017 Central Tax     
Notification No.28 /2017 Central Tax     
System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B