CBIC has waived the late filing fees for taxpayers who failed to file GSTR-3B during Oct. 2017 to April 2018 due to technical issues of GST TRAN-1 (submitted but not filed), subject to certain conditions.
CBIC Central Tax Notification 22/2018 dt. 14/05/2018: GSTR-3B late filing fees waived (Oct. 2017 to April 2018)
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 27/12/2017:
Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before 10/05/2018 and the return in FORM GSTR-3B for each of such months, on or before 31/05/2018.