Government waives GSTR 3B if Tran -1 was late filed:

In case of GSTR 3B the penalty is waived if:

• Taxpayer has not filed GSTR -3B of the months from October 2017 to April 2018 and
• the above mentioned taxpayer has submitted Tran-1 but could not file the same on due date that is 27th December 2017.
• Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10^th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31^st day of May, 2018.
• The notification is given below for reference.
• You may also refer TRAN-01 submitted but not Filed, Date extended by Bombay high court

Government waives GSTR 3B if Tran -1 was late filed

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 22 /2018 Central Tax

New Delhi, the 14^th 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 27^th day of December, 2017:

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

[F. No. 349/58/2017- GST (Pt.)]

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India

Click here to download the notification

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