Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations filed within the specified timelines and returns submitted. The State government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for the notified months for those registrants who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided such registrants filed TRAN-1 by the extended cut-off and filed the outstanding GSTR-3B returns by the remediation cut-off to avail the waiver.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations filed within the specified timelines and returns submitted.
The State government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for the notified months for those registrants who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided such registrants filed TRAN-1 by the extended cut-off and filed the outstanding GSTR-3B returns by the remediation cut-off to avail the waiver.
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