Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations are subsequently filed under specified conditions. Waiver of late fee for delayed filing of FORM GSTR-3B for October 2017-April 2018 is granted for taxpayers who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for those months by 31 May 2018; the notification takes effect from 14 May 2018.
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Late fee waiver for delayed GSTR-3B filings where TRAN-1 declarations are subsequently filed under specified conditions.
Waiver of late fee for delayed filing of FORM GSTR-3B for October 2017-April 2018 is granted for taxpayers who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for those months by 31 May 2018; the notification takes effect from 14 May 2018.
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