Late fee waiver for specified taxpayers under GST enabling refund of erroneously charged or paid late fees. Waiver of late fee under the Rajasthan Goods and Services Tax Act removes late fee liabilities for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after application reference number generation; registered persons 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 for tax periods between 1 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 taxpayers under GST enabling refund of erroneously charged or paid late fees.
Waiver of late fee under the Rajasthan Goods and Services Tax Act removes late fee liabilities for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after application reference number generation; registered persons 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 for tax periods between 1 and 23 January 2018.
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