THE TELANGANA GAZETTE
PART- I EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 172] HYDERABAD, TUESDAY, JUNE 12, 2018.
NOTIFICATIONS BY GOVERNMENT
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REVENUE DEPARTMENT
(CT - II)
WAIVER OF THE LATE FEE FOR LATE FILING OF FORM GSTR-3B FOR THE MONTHS FROM OCTOBER, 2017 TO APRIL, 2018 AND 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.
[G.O.Ms.No. 115, Revenue (CT - II), 12th June, 2018.]
In exercise of the powers conferred by Section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State 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 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.
SOMESH KUMAR, Principal Secretary to Government.
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Printed and Published by the Commissioner of Printing, Government of Telangana at Government Central Press, Hyderabad.