Late fee waiver for GSTR-3B non-filing where TRAN-1 declarations subsequently filed, subject to specified filing conditions. Waiver of late fee is granted for registered persons who failed to furnish Form GSTR-3B returns for the specified periods, where their Form GST TRAN-1 declaration had been submitted but not filed on the common portal by the portal cut-off; the waiver is conditional on filing the TRAN-1 declaration by the later prescribed date and on filing the outstanding Form GSTR-3B returns by the stipulated final date.
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 GSTR-3B non-filing where TRAN-1 declarations subsequently filed, subject to specified filing conditions.
Waiver of late fee is granted for registered persons who failed to furnish Form GSTR-3B returns for the specified periods, where their Form GST TRAN-1 declaration had been submitted but not filed on the common portal by the portal cut-off; the waiver is conditional on filing the TRAN-1 declaration by the later prescribed date and on filing the outstanding Form GSTR-3B returns by the stipulated final date.
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