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    <title>Waiver the late fee payable the return in FORM GSTR-3B.</title>
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    <description>The State waives the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier cutoff, provided they file FORM GST TRAN-1 by the later prescribed date and file the FORM GSTR-3B returns for the months in question by the final prescribed date; relief is conditioned on meeting those filing requirements.</description>
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      <description>The State waives the late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 for registered persons whose FORM GST TRAN-1 declaration was submitted but not filed by the earlier cutoff, provided they file FORM GST TRAN-1 by the later prescribed date and file the FORM GSTR-3B returns for the months in question by the final prescribed date; relief is conditioned on meeting those filing requirements.</description>
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