Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations are subsequently filed, subject to filing conditions. Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017-April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided they file TRAN-1 and the outstanding GSTR-3B returns within the specified extended deadlines; the relief is effected under the State GST Act's executive authority to grant transitional exemption from late fees.
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 GSTR-3B filings where TRAN-1 declarations are subsequently filed, subject to filing conditions.
Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017-April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided they file TRAN-1 and the outstanding GSTR-3B returns within the specified extended deadlines; the relief is effected under the State GST Act's executive authority to grant transitional exemption from late fees.
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