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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 delayed filing of FORM GSTR-3B for October 2017-April 2018 is granted for taxpayers who had submitted but not filed FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and filed the GSTR-3B returns for those months by 31 May 2018; the notification takes effect from 14 May 2018.</description>
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