Notification No. 50/2017-State Tax No. (GHN-115)GST-2017/S.128(2)-TH, Dated the 24th October, 2017.

In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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 months of August and September, 2017 by the due date.

By order and in the name of the Governor of Gujarat,

C J Mecwan

Joint Secretary to Government.