Authority: G.S.R (E) empowered by section 128 of CGST Act, 2017.
Scope: Late fee under section 47 waived for non-filing of FORM GSTR-3B from Oct '17 to Apr '18.
Eligibility: Registered persons who submitted FORM GST TRAN-1 by Dec 27, '17, but didn't file on portal.
Condition: Must file FORM GST TRAN-1 by May 10, '18, and FORM GSTR-3B by May 31, '18.
Reason: Council's recommendation for relief considering procedural delays.
Issued By: Dr. Sree Parvathy S.L., Under Secretary to the Government of India.
Effect: Eases financial burden on eligible taxpayers for specified period.
Validity: Applicable for the mentioned months only.