Late fee waiver for GST returns addresses specified filing errors and mistaken portal levies for select return types. Waives the late fee under section 47 for: registered persons who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; registered persons who filed FORM 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 FORM GSTR-6 filings within the specified January 2018 window.
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 addresses specified filing errors and mistaken portal levies for select return types.
Waives the late fee under section 47 for: registered persons who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; registered persons who filed FORM 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 FORM GSTR-6 filings within the specified January 2018 window.
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