Waiver of late fee: Bihar waives late fees for specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies. Waives the late fee under the Bihar GST framework for specified taxpayers: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generating 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 portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between early January 2018 and 23 January 2018. Effective 4th September 2018.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of late fee: Bihar waives late fees for specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies.
Waives the late fee under the Bihar GST framework for specified taxpayers: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generating 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 portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between early January 2018 and 23 January 2018. Effective 4th September 2018.
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