Late fee waiver for GST return filers where portal errors or submission issues caused erroneous fee charges. Waiver of late fees is granted for specified taxpayers where portal or procedural issues caused erroneous levy or payment: (i) registered persons who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for the specified January 2018 period.
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 return filers where portal errors or submission issues caused erroneous fee charges.
Waiver of late fees is granted for specified taxpayers where portal or procedural issues caused erroneous levy or payment: (i) registered persons who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for the specified January 2018 period.
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