Waiver of late fee for delayed GSTR-3B returns where transitional TRAN-1 declarations are subsequently filed. The State waives the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier cutoff, provided they file FORM GST TRAN-1 by the later prescribed date and file the FORM GSTR-3B returns for the months in question by the final prescribed date; relief is conditioned on meeting those filing requirements.
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 delayed GSTR-3B returns where transitional TRAN-1 declarations are subsequently filed.
The State waives the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier cutoff, provided they file FORM GST TRAN-1 by the later prescribed date and file the FORM GSTR-3B returns for the months in question by the final prescribed date; relief is conditioned on meeting those filing requirements.
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 
