Important Keyword: Notification No. 22/2018 – Central Tax, GSTR-3B late fee waiver, GST notification 22/2018, Section 128 CGST, TRAN-1 late fee waiver, GST late fee relief, GST compliance India,
Words: 815 Read time: 4 minutes.
Table of Contents
[F. No. 349/58/2017 (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
New Delhi, the 14th May, 2018
Notification No. 22/2018 – Central Tax Seeks to waive the late fee for FORM GSTR - 3B
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 22/2018 – Central Tax
Q1: What is Notification No. 22/2018 – Central Tax?
Answer:
It is a GST notification that waived late fees for GSTR-3B returns from October 2017 to April 2018 for eligible taxpayers. 22
Q2: Who was eligible for the late fee waiver?
Answer:
Taxpayers who:
Submitted TRAN-1
Filed it by 10 May 2018
Filed GSTR-3B by 31 May 2018 22
Q3: Which returns were covered?
Answer:
GSTR-3B returns for October 2017 to April 2018. 22
Q4: Under which section was this notification issued?
Answer:
It was issued under Section 128 of the CGST Act, 2017. 22
Q5: What is FORM GST TRAN-1?
Answer:
TRAN-1 is a form used to carry forward input tax credit from the old tax regime into GST.
Q6: What was the last date to file TRAN-1 under this notification?
Answer:
The deadline was 10 May 2018. 22
Q7: What was the last date to file GSTR-3B to claim waiver?
Answer:
The deadline was 31 May 2018. 22
Q8: Does this notification apply today?
Answer:
No. It was a time-bound relief for specific months in 2017–2018.
Q9: What happens if GSTR-3B is filed late normally?
Answer:
Late filing attracts:
Late fees under Section 47
Interest on tax liability
Avoid this by using:
👉 Finodha GST Return Filing
Q10: What is the purpose of late fee waiver notifications?
Answer:
They provide relief when:
System issues occur
New laws are implemented
Taxpayers face genuine difficulties
Q11: Can late fees be waived automatically?
Answer:
Only if the government issues a notification under Section 128.
Q12: Does late fee waiver also waive interest?
Answer:
No. Late fee waiver usually applies only to late fees, not interest.
Q13: How can taxpayers avoid late fees in GST?
Answer:
They should:
File returns before due dates
Maintain proper records
Reconcile monthly data
Or simply:
👉 Use Finodha GST Compliance Services
Q14: Is TRAN-1 still relevant today?
Answer:
No. TRAN-1 was a transitional form used during GST implementation.
Q15: Where can I get professional GST assistance?
Answer:
You can get expert support from:
👉 Finodha GST Return Filing Services
for accurate and timely GST compliance.
Conclusion
Notification No. 22/2018 – Central Tax provided a crucial late fee waiver for taxpayers who faced issues in filing TRAN-1 and GSTR-3B during the initial GST period. This relief helped many businesses avoid penalties and regularize compliance.
Download PDF: Notification No. 22/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
