Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 - 41/2018 – Central Tax - Central GST (CGST)

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.