Late fee waiver for specified GST return filers to correct portal submission and erroneous levy issues. Waiver of late fee under the Karnataka GST Act for specified taxpayers relating to FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6: registered persons who submitted but did not file GSTR-3B for October 2017 after generating an ARN; registered persons who filed 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 GSTR-6 filings 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 to correct portal submission and erroneous levy issues.
Waiver of late fee under the Karnataka GST Act for specified taxpayers relating to FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6: registered persons who submitted but did not file GSTR-3B for October 2017 after generating an ARN; registered persons who filed 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 GSTR-6 filings between 1 January 2018 and 23 January 2018.
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