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of <h1>India Waives Late Fees for GSTR-3B Returns Filed Late from October 2017 to April 2018, Per Notification 22/2018.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 22/2018 on May 14, 2018, waiving the late fee for registered persons who failed to furnish the FORM GSTR-3B return by the due date for the months from October 2017 to April 2018. This waiver applies to those who submitted but did not file their FORM GST TRAN-1 on the common portal by December 27, 2017. To qualify, these individuals must have filed FORM GST TRAN-1 by May 10, 2018, and the GSTR-3B returns by May 31, 2018.
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