Waiver of Late Fee for Delayed Filing of GSTR-3B (October 2017 to April 2018) under the Uttar Pradesh GST Act, 2017 - KA.NI.- 2-937/XI-9(4)/17-U.P.ACT-1-2017-Order-(12) 2018 - Uttar Pradesh SGST
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Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations subsequently filed, subject to prescribed filing conditions. Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and file the GSTR-3B returns for the relevant months by 31 May 2018; the waiver is issued under the Uttar Pradesh GST and General Clauses Acts and is deemed effective from 14 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.
Waiver of late fee for delayed GSTR-3B filings where TRAN-1 declarations subsequently filed, subject to prescribed filing conditions.
Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and file the GSTR-3B returns for the relevant months by 31 May 2018; the waiver is issued under the Uttar Pradesh GST and General Clauses Acts and is deemed effective from 14 May 2018.
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