Waiver of late fee: relief for specified GST filers after portal submission or erroneous levy, effective from the stated date. The notification waives the late fee under section 47 for three classes: those whose GSTR-3B October 2017 returns were submitted but not filed after ARNs were generated; those who filed 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 GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018, effective from 4 September 2018.
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Waiver of late fee: relief for specified GST filers after portal submission or erroneous levy, effective from the stated date.
The notification waives the late fee under section 47 for three classes: those whose GSTR-3B October 2017 returns were submitted but not filed after ARNs were generated; those who filed 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 GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018, effective from 4 September 2018.
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