Late fee waiver for delayed GSTR-3B returns where TRAN-1 declaration is subsequently filed within prescribed timelines. The Government of Gujarat, under section 128 of the Gujarat GST Act, waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017-April 2018 for those who submitted FORM GST TRAN-1 but had not filed it on the portal by December 27, 2017, provided they file TRAN-1 by May 10, 2018 and the GSTR-3B returns for the relevant months by May 31, 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-3B returns where TRAN-1 declaration is subsequently filed within prescribed timelines.
The Government of Gujarat, under section 128 of the Gujarat GST Act, waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017-April 2018 for those who submitted FORM GST TRAN-1 but had not filed it on the portal by December 27, 2017, provided they file TRAN-1 by May 10, 2018 and the GSTR-3B returns for the relevant months by May 31, 2018.
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