Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. - 41/2018-State Tax - Maharashtra SGST
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Late fee waiver for GST returns relieves specified filers affected by portal errors or submission anomalies from fees. Waiver of late fee is granted for specified taxpayers: those whose FORM GSTR-3B for October 2017 was submitted but not filed after ARN generation; taxpayers who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM 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 GST returns relieves specified filers affected by portal errors or submission anomalies from fees.
Waiver of late fee is granted for specified taxpayers: those whose FORM GSTR-3B for October 2017 was submitted but not filed after ARN generation; taxpayers who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings between 1 January 2018 and 23 January 2018.
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