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    <title>Notified waiver of late fee payable for failure to furnish return in form GSTR-3B.</title>
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    <description>The State government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for the notified months for those registrants who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided such registrants filed TRAN-1 by the extended cut-off and filed the outstanding GSTR-3B returns by the remediation cut-off to avail the waiver.</description>
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      <description>The State government waives the late fee payable under section 47 for failure to furnish FORM GSTR-3B for the notified months for those registrants who had submitted FORM GST TRAN-1 but not filed it on the portal by the original cut-off, provided such registrants filed TRAN-1 by the extended cut-off and filed the outstanding GSTR-3B returns by the remediation cut-off to avail the waiver.</description>
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