Notification No. 22/2018
Date: May 22, 2018
Subject: Waiver of late fee for delayed filing of FORM GSTR-3B (October 2017 to April 2018)
Description:
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for registered persons who submitted but could not file FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and GSTR-3B for the relevant months by 31 May 2018. The waiver resolves system-related hardships.