Waiver of late fee for GSTR-3B defaults if TRAN-1 filed by specified deadline and GSTR-3B returns filed timely. Government of Karnataka waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided those persons filed TRAN-1 by the subsequently prescribed date and filed the outstanding FORM GSTR-3B returns for each relevant month by the specified compliance cut-off.
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 GSTR-3B defaults if TRAN-1 filed by specified deadline and GSTR-3B returns filed timely.
Government of Karnataka waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided those persons filed TRAN-1 by the subsequently prescribed date and filed the outstanding FORM GSTR-3B returns for each relevant month by the specified compliance cut-off.
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