Central Government waives late fee for FORM GSTR-3B || GST Late Fee Waived

Central Government waives late fee for FORM GSTR-3B (GST Late Fee Waived)

GST Notification No. 22 /2018 – Central Tax  Dated-14.05.2018

The Central Govt., on the recommendations of the GST Council, hereby waives the GST late fee payable under section 47 of the GST Act for failure to furnish the GST return in FORM GSTR-3B by the due date for each of the months from October-17 to April-18, for the class of registered  (dealer) persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the GST common portal on or before the 27.12.2017.
Provided that such registered persons (dealer) have filed the declaration in FORM GST TRAN-1 on or before the 10.05.2018 and, the GST return in FORM GSTR-3B for each of such months, on or before the 31.05. 2018.

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