Late fee waiver for delayed GST returns where TRAN-1 declaration later filed and corresponding GSTR 3B returns submitted. A waiver of the late fee for failure to furnish FORM GSTR-3B for the months Oct 2017-Apr 2018 is provided for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier portal cutoff, conditional upon filing the TRAN-1 declaration by the remedial date and filing each outstanding GSTR-3B return by the final deadline specified in the notification.
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.
Late fee waiver for delayed GST returns where TRAN-1 declaration later filed and corresponding GSTR 3B returns submitted.
A waiver of the late fee for failure to furnish FORM GSTR-3B for the months Oct 2017-Apr 2018 is provided for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier portal cutoff, conditional upon filing the TRAN-1 declaration by the remedial date and filing each outstanding GSTR-3B return by the final deadline specified in the notification.
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