Waiver of Late Fee payable on GSTR 3B
The Central Board of Excise and Customs Vide Notification No 22/2018 dated 14th May 2018 has waived the late fee payable on failure to furnish return in FORM GSTR 3B by the due date for period October 2017 to April 2018 for i) 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.
ii) Registered persons who 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