Late fee waiver for GSTR returns: relief for taxpayers affected by portal filing failures and erroneous levies. The notification waives the late fee under the Jammu & Kashmir GST framework for three defined classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of an application reference number; 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 in early January 2018 through 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 GSTR returns: relief for taxpayers affected by portal filing failures and erroneous levies.
The notification waives the late fee under the Jammu & Kashmir GST framework for three defined classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of an application reference number; 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 in early January 2018 through 23 January 2018.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
