Late fee waiver for GSTR-3B returns: eligibility requires FORM GST TRAN-1 and monthly GSTR-3B filed by specified deadlines. Waiver of the late fee for failure to furnish FORM GSTR-3B is allowed for registered persons who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they file FORM GST TRAN-1 by 10 May 2018 and the monthly FORM GSTR-3B returns for October 2017-April 2018 by 31 May 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B returns: eligibility requires FORM GST TRAN-1 and monthly GSTR-3B filed by specified deadlines.
Waiver of the late fee for failure to furnish FORM GSTR-3B is allowed for registered persons who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they file FORM GST TRAN-1 by 10 May 2018 and the monthly FORM GSTR-3B returns for October 2017-April 2018 by 31 May 2018.
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