WAIVING LATE FEE FOR GSTR 3B OCT-2017 TO APRIL-2018 - 22/2018-State Tax - Gujarat SGST

FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 14th May, 2018. Notification No. 22/2018-State Tax Gujarat Goods and Services Tax Act, 2017 No. (GHN-51)/GST-2018/S.128(10)TH- In exercise of the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.