The Central Board of Indirect Taxes and Customs (“CBIC”) vide Notification No. 22/2018 dated May 14, 2018 has waived the late fee 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, by such class of registered person whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before December 27, 2017,
Subject to the condition that FORM GST TRAN-1 has been filed on or before May 10, 2018 and the return in FORM GSTR-3B for each of such month on or before May 31, 2018.