Notification No. 22/2018
Date: May 14, 2018
Subject: Waiver of late fee for delayed filing of GSTR-3B for specified taxpayers
Description:
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.
Effective Date: 14 May 2018