Late fee waiver for GST returns applies to specified transitional filers who meet filing deadlines for TRAN-1 and GSTR-3B. Waiver of late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017, for failure to furnish FORM GSTR-3B by the due date for each month from October 2017 to April 2018, for registered persons whose FORM GST TRAN-1 declaration had been submitted but not filed on the common portal on or before 27 December 2017. The waiver applies only if FORM GST TRAN-1 is filed on or before 10 May 2018 and FORM GSTR-3B for each covered month is furnished on or before 31 May 2018.
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.
Late fee waiver for GST returns applies to specified transitional filers who meet filing deadlines for TRAN-1 and GSTR-3B.
Waiver of late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017, for failure to furnish FORM GSTR-3B by the due date for each month from October 2017 to April 2018, for registered persons whose FORM GST TRAN-1 declaration had been submitted but not filed on the common portal on or before 27 December 2017. The waiver applies only if FORM GST TRAN-1 is filed on or before 10 May 2018 and FORM GSTR-3B for each covered month is furnished on or before 31 May 2018.
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