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of <h1>Himachal Pradesh Waives Late Fees for GSTR-3B Returns Filed Late from Oct 2017 to Apr 2018.</h1> The Government of Himachal Pradesh, under the Himachal Pradesh Goods and Services Tax Act, 2017, has waived the late fee for failing to submit the return in FORM GSTR-3B by the due date for the months from October 2017 to April 2018. This waiver applies to registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by December 27, 2017. To qualify, these individuals must have filed FORM GST TRAN-1 by May 10, 2018, and the return in FORM GSTR-3B for each relevant month by May 31, 2018.
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