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    <title>Wavier of late fee on GSTR-3B for certain class of registered persons.</title>
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    <description>Waiver of late fee is granted for registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by 27 December 2017, in respect of failure to furnish FORM GSTR-3B for October 2017-April 2018, provided the TRAN-1 declaration is filed by 10 May 2018 and the GSTR-3B returns for those months are filed by 31 May 2018; the waiver is issued under the State GST Act on Council recommendations.</description>
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      <description>Waiver of late fee is granted for registered persons who submitted but did not file FORM GST TRAN-1 on the common portal by 27 December 2017, in respect of failure to furnish FORM GSTR-3B for October 2017-April 2018, provided the TRAN-1 declaration is filed by 10 May 2018 and the GSTR-3B returns for those months are filed by 31 May 2018; the waiver is issued under the State GST Act on Council recommendations.</description>
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