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In December 2017, at the last moment of filing of form TRAN-1 on 27th day of said month, so many people faced technical issues in filing such form after successful submission.

Due to non-filing of such form, GSTN portal didn’t allow to file monthly summary return GSTR-3B of these persons. Many complaints were lodged against this system with the GST department. Finally, in May 2018, department took steps to resolve the issue and issued following resolutions through N/N 22/2018 dtd 14.05.2018:

“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 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.”

Following is the crux of notification:

Late fee for late filing of GSTR-3B for the period from Oct 2017 to April 2018 shall be waived only if:

GST TRAN-1 should be submitted on or before 10th May 2018; and

Pending returns in Form 3B for the period from Oct 2017 to April 2018 should be filed on or before 31st May 2018


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