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    <title>Seeks to waive the late fee for FORM GSTR-3B</title>
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    <description>Waiver of late fee for failure to furnish the return in FORM GSTR-3B is granted for registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal by the December cutoff; the waiver is conditional on filing TRAN-1 by the prescribed May date and filing the GSTR-3B returns for the specified months by the prescribed May month-end date.</description>
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      <description>Waiver of late fee for failure to furnish the return in FORM GSTR-3B is granted for registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal by the December cutoff; the waiver is conditional on filing TRAN-1 by the prescribed May date and filing the GSTR-3B returns for the specified months by the prescribed May month-end date.</description>
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