No late return fee where TRAN-1 filed by May 10 & GSTR-3B by May 31

CBIC waives late fee payable u/s 47 of CGST Act for failure to furnish return in Form GSTR-3B by due dates for each of the months from October to April; Such waiver has been granted to those persons whose declaration in Form GST TRAN-1 was submitted but not filed on or before December 27, 2017; However, they are eligible for the relief provided declaration in Form GST TRAN-1 has been filed on or before May 10 and return in Form GSTR-3B for each of such months, on or before Ma...