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    <title>Waiver Of Late Fee For Failure To Furnish Return In Form Gstr-3b</title>
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    <description>Waiver of late fee for failure to furnish FORM GSTR-3B for specified months is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the earlier cutoff, provided they file the TRAN-1 declaration within the prescribed window and submit the outstanding GSTR-3B returns by the final prescribed date.</description>
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      <description>Waiver of late fee for failure to furnish FORM GSTR-3B for specified months is granted to registered persons who had submitted but not filed FORM GST TRAN-1 by the earlier cutoff, provided they file the TRAN-1 declaration within the prescribed window and submit the outstanding GSTR-3B returns by the final prescribed date.</description>
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