late filling of GSTR 3B

By Notification No.28 /2017 – Central Tax 
New Delhi, the 01st September, 2017
G.S.R. ( )E.:- 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, waived 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.