Central Board of Indirect Taxes and Customs (CBIC) has issued a Notification No 22/2018- Central Tax dated 14th May, 2018 to waive the late fees payable for failure to furnish the return in Form GSTR-3B by the due date for each of the month from October, 2017 to April, 2018 for such 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.
However such registered persons must 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.
Source : Central Board of Indirect Taxes and Customs
