Waiver of late fee for eligible GST registered persons where TRAN 1 filing and GSTR 3B returns are completed by set deadlines. Waiver of late fee is granted for registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by 27 December 2017, in respect of failure to furnish FORM GSTR-3B for October 2017-April 2018, provided the TRAN-1 declaration is filed by 10 May 2018 and the GSTR-3B returns for those months are filed by 31 May 2018; the waiver is issued under the State GST Act on Council recommendations.
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 eligible GST registered persons where TRAN 1 filing and GSTR 3B returns are completed by set deadlines.
Waiver of late fee is granted for registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by 27 December 2017, in respect of failure to furnish FORM GSTR-3B for October 2017-April 2018, provided the TRAN-1 declaration is filed by 10 May 2018 and the GSTR-3B returns for those months are filed by 31 May 2018; the waiver is issued under the State GST Act on Council recommendations.
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