Late fee waiver for GSTR returns granted for specified taxpayers due to filing-process or portal errors. Central Government waives late fee under the Central Goods and Services Tax framework for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for any tax period from 1 January 2018 to 23 January 2018.