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    <title>WAIVING LATE FEE FOR GSTR 3B OCT-2017 TO APRIL-2018</title>
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    <description>The Government of Gujarat, under section 128 of the Gujarat GST Act, waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for October 2017-April 2018 for those who submitted FORM GST TRAN-1 but had not filed it on the portal by December 27, 2017, provided they file TRAN-1 by May 10, 2018 and the GSTR-3B returns for the relevant months by May 31, 2018.</description>
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