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of <h1>Gujarat Waives Late Fees for GSTR-3B Filings from Oct 2017 to Apr 2018 Under Notification No. 22/2018.</h1> The Government of Gujarat has issued Notification No. 22/2018-State Tax, waiving the late fee for filing GSTR-3B for the months from October 2017 to April 2018. This waiver applies to registered persons who submitted but did not file their FORM GST TRAN-1 on the common portal by December 27, 2017. To benefit from the waiver, these individuals must have filed FORM GST TRAN-1 by May 10, 2018, and the GSTR-3B returns for each applicable month by May 31, 2018. This decision was made under the Gujarat Goods and Services Tax Act, 2017, following the Council's recommendations.
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