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Govt waives Late Fee for FORM GSTR-3B for Taxpayers subject to Conditions [Read Notification]

GSTR 3B - Late Fee

The Central Government today notified waiver of the Late Fee for FORM GSTR-3B by those registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27.12.2017, subject to certain conditions.

A Notification issued by the Central Board of Indirect Taxes ( CBIC ) today said that “on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017.”

This is subject to a condition that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st day of May 2018.

To Read the full text of the Notification CLICK HERE
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