Late fee waiver for specified GST return filers after portal errors affecting GSTR-3B GSTR-4 and GSTR-6. The Government waives the late fee payable under section 47 for three categories of taxpayers: those who submitted FORM GSTR-3B for October 2017 but whose returns were not filed on the common portal after application reference number generation; taxpayers who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 January 2018 and 23 January 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.
Late fee waiver for specified GST return filers after portal errors affecting GSTR-3B GSTR-4 and GSTR-6.
The Government waives the late fee payable under section 47 for three categories of taxpayers: those who submitted FORM GSTR-3B for October 2017 but whose returns were not filed on the common portal after application reference number generation; taxpayers who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
