This is to update you on the recent Not. 22/2018 – CT released today, through which the authorities have notified waiver of late fees payable under section 47, for failure to file GSTR 3B up to the due date for the months of October 2017 – April 2018. The notification is in reference for those registered persons whose declaration in Form GST TRAN 1 was submitted but not filed on the portal on or before 27th December, 2017.
Provided, the registered person complies with the following two conditions:
1. The declaration in Form GST TRAN 1 was filed on or before 10th May, 2018
2. The return in Form GSTR 3B for each of the months from October 2017 – April 2018 have been filed on or before 31st May, 2018