CBIC waives GSTR-3B late filing fees (Oct. 2017 to April 2018) for GST TRAN-1 issues

CBIC waives GSTR-3B late filing fees (Oct. 2017 to April 2018) for cases related to technical issues of GST TRAN-1

CBIC has waived the late filing fees for taxpayers who failed to file GSTR-3B during Oct. 2017 to April 2018 due to technical issues of GST TRAN-1 (submitted but not filed), subject to certain conditions.

GSTR-3B late filing fees waived (Oct. 2017 to April 2018): CBIC Notification 22/2018 Central Tax dt. 14 May 2018

G.S.R… (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act for failure to furnish the return in FORM GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017:

Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st day of May, 2018.

Related Posts:

Reduced/ Nil Late Fee for Delayed Filing of GSTR-3B notified by CBEC


  1. unnikrishnan vasudevan May 16, 2018
  2. Arvind Aug 15, 2018

Leave a Reply

This site uses Akismet to reduce spam. Learn how your comment data is processed.

Free NewsLetter

Please Signup for 

CA Club's Daily Updates via Email

Note: After submitting your email below, please check your inbox. You need to Open the email from Feedburner and click on the confirmation link to complete the process !!