Late fee waiver for GSTR-3B filings grants conditional relief to TRAN-1 declarants who meet specified filing deadlines. The State authorizes a conditional waiver of the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted but not filed FORM GST TRAN-1 on the portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and the relevant GSTR-3B returns by 31 May 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B filings grants conditional relief to TRAN-1 declarants who meet specified filing deadlines.
The State authorizes a conditional waiver of the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons who had submitted but not filed FORM GST TRAN-1 on the portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and the relevant GSTR-3B returns by 31 May 2018.
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