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
Other Notifications
1/2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are broug...
Read More75/2019
Reduces the cap on provisional availment of input tax credit under rule 36(4) fr...
Read More06/2020 A
Issues corrections to the list of States mentioned in Notification No. 06/2020â€...
Read More