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of <h1>West Bengal Waives Late Fees for GSTR-3B Filers Missing October 2017-April 2018 Deadlines Under Specific Conditions.</h1> The Government of West Bengal has issued a notification waiving the late fee for registered persons who failed to submit the 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 for the waiver, these individuals must have filed FORM GST TRAN-1 by May 10, 2018, and submitted the GSTR-3B returns for each specified month by May 31, 2018.
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