Late fee waiver for GSTR-3B non-filers where TRAN-1 declaration was submitted, subject to prescribed subsequent filing conditions. 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 submitted Form GST TRAN-1 but did not file on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and furnish the outstanding FORM 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 non-filers where TRAN-1 declaration was submitted, subject to prescribed subsequent filing conditions.
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 submitted Form GST TRAN-1 but did not file on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and furnish the outstanding FORM GSTR-3B returns by 31 May 2018.
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