Waiver of late fee for failure to furnish returns in Form GSTR-3B where TRAN-1 and GSTR-3B are filed within extended deadlines. Waiver of late fee for failure to furnish the return in Form GSTR-3B is granted for specified months for registered persons whose Form GST TRAN-1 was submitted but not filed by the original portal deadline, provided those persons file TRAN-1 by the extended TRAN-1 deadline and file the GSTR-3B returns for each affected month by the extended return-filing deadline.
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 failure to furnish returns in Form GSTR-3B where TRAN-1 and GSTR-3B are filed within extended deadlines.
Waiver of late fee for failure to furnish the return in Form GSTR-3B is granted for specified months for registered persons whose Form GST TRAN-1 was submitted but not filed by the original portal deadline, provided those persons file TRAN-1 by the extended TRAN-1 deadline and file the GSTR-3B returns for each affected month by the extended return-filing deadline.
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 
