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Notification No. 28/2017-Central Tax [N10-4JA]

As at 7 September 2026. In force from 1 September 2017.

Dates: made 1 September 2017; in force 1 September 2017; ceased none recorded. Gazette: Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 01st September, 2017. Band A.

Cite: Notification No. 28/2017-Central Tax [N10-4JA]. Machine: N10-4JA.

In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 month of July, 2017 by the due date.

Made under

Recital: "In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names section 128 of the Central Goods and Services Tax Act, 2017 [S10-ABS]. Vires verified.

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Acted on by (1)

Cites: Notification No. 76/2018-Central Tax [N10-EVN], 31 December 2018. "No. 28/2017 – Central Tax, dated the 1st".

Not held (0)

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Notification No. 28/2017-Central Tax [N10-4JA]