Waiver of late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 to April, 2018 for the class of regi. persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27/12/2017 - 22/2018-State Tax - Maharashtra SGST
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Waiver of late fee for delayed GST returns where TRAN 1 declarations were submitted but later completed under conditions. Waiver of late fee is granted for delayed monthly GST returns from October 2017 to April 2018 for registered persons whose TRAN-1 declaration was submitted but not filed on the common portal by 27 December 2017, provided they file the TRAN-1 declaration by 10 May 2018 and the outstanding monthly returns by 31 May 2018.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for delayed GST returns where TRAN 1 declarations were submitted but later completed under conditions.
Waiver of late fee is granted for delayed monthly GST returns from October 2017 to April 2018 for registered persons whose TRAN-1 declaration was submitted but not filed on the common portal by 27 December 2017, provided they file the TRAN-1 declaration by 10 May 2018 and the outstanding monthly returns by 31 May 2018.
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