Late fee waiver for GST returns: specific taxpayers relieved of portal-levied late fees under state notification. Waiver of the late fee under section 47 of the Tripura State GST Act is notified under powers of section 128, removing late fee liability for three classes: registered persons with FORM GSTR-3B submitted but not filed after ARN generation; registered persons who filed FORM GSTR-4 for October-December, 2017 but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early 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 GST returns: specific taxpayers relieved of portal-levied late fees under state notification.
Waiver of the late fee under section 47 of the Tripura State GST Act is notified under powers of section 128, removing late fee liability for three classes: registered persons with FORM GSTR-3B submitted but not filed after ARN generation; registered persons who filed FORM GSTR-4 for October-December, 2017 but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early 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 
