Waiver the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B. - S.O.75/P.A.5/2017/S.128/2018 - Punjab SGST
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Waiver of late fee for delayed GSTR-3B filing where TRAN-1 declarations are subsequently filed meeting prescribed cutoffs. Waiver of late fee under section 47 is granted for failure to furnish FORM GSTR-3B by the due date for registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided those persons subsequently filed FORM GST TRAN-1 within the allowed period and filed the FORM GSTR-3B returns for each month within the later prescribed deadline.
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 filing where TRAN-1 declarations are subsequently filed meeting prescribed cutoffs.
Waiver of late fee under section 47 is granted for failure to furnish FORM GSTR-3B by the due date for registered persons who had submitted but not filed FORM GST TRAN-1 by the portal cutoff, provided those persons subsequently filed FORM GST TRAN-1 within the allowed period and filed the FORM GSTR-3B returns for each month within the later prescribed deadline.
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