Waiver of late fee for certain GST returns, covering specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies. The Government waives the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; 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 January 2018 and 23 January 2018.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee for certain GST returns, covering specified GSTR-3B, GSTR-4 and GSTR-6 filing anomalies.
The Government waives the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; 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 January 2018 and 23 January 2018.
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