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    <title>Waiver of Late Fee for Delayed Filing of GSTR-3B (October 2017 to April 2018) under the Uttar Pradesh GST Act, 2017</title>
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    <description>Waiver of late fee for failure to furnish FORM GSTR-3B for October 2017 to April 2018 is granted to registered persons who had submitted but not filed FORM GST TRAN-1 on the common portal by 27 December 2017, provided they file TRAN-1 by 10 May 2018 and file the GSTR-3B returns for the relevant months by 31 May 2018; the waiver is issued under the Uttar Pradesh GST and General Clauses Acts and is deemed effective from 14 May 2018.</description>
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