Waiver of late fee: specified GST filers relieved where portal errors or filing timing caused erroneous levy. Notification waives the late fee paid under section 47 for specified classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of the 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 for tax periods between 1 January 2018 and 23 January 2018. The waiver takes effect from 4 September 2018.
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Provisions expressly mentioned in the judgment/order text.
Waiver of late fee: specified GST filers relieved where portal errors or filing timing caused erroneous levy.
Notification waives the late fee paid under section 47 for specified classes: persons whose FORM GSTR-3B October 2017 return was submitted but not filed on the common portal after generation of the 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 for tax periods between 1 January 2018 and 23 January 2018. The waiver takes effect from 4 September 2018.
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