Waiver of late fee for delayed GSTR-3B filings requires prior TRAN form declaration and subsequent GSTR-3B submission. Waiver of the late fee under section 47 is granted for failure to furnish returns in FORM GSTR-3B for the specified months, applicable to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal; the waiver is conditional on subsequent filing of the TRAN-1 declaration and the GSTR-3B returns by the prescribed cutoffs and is effective from the stated operative 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.
Waiver of late fee for delayed GSTR-3B filings requires prior TRAN form declaration and subsequent GSTR-3B submission.
Waiver of the late fee under section 47 is granted for failure to furnish returns in FORM GSTR-3B for the specified months, applicable to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal; the waiver is conditional on subsequent filing of the TRAN-1 declaration and the GSTR-3B returns by the prescribed cutoffs and is effective from the stated operative date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
