Waiver of late fee for delayed GSTR-3B returns where TRAN-1 declarations are filed within prescribed timelines. Waiver of late fee is granted for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed on the portal by the earlier cut-off, provided they file TRAN-1 by the later prescribed date and file the outstanding GSTR-3B returns for those months by the final prescribed filing date.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for delayed GSTR-3B returns where TRAN-1 declarations are filed within prescribed timelines.
Waiver of late fee is granted for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed on the portal by the earlier cut-off, provided they file TRAN-1 by the later prescribed date and file the outstanding GSTR-3B returns for those months by the final prescribed filing date.
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