Waiver of Late Fee for specified GST return filings affected by portal submission errors, relieving affected taxpayers of erroneous charges. The State Government notifies a waiver of late fee for three classes of taxpayers affected by portal issues: registered persons whose FORM GSTR-3B for October, 2017 was submitted but not filed after ARN generation; persons who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filing/submission during the early January, 2018 portal transition.
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.
Waiver of Late Fee for specified GST return filings affected by portal submission errors, relieving affected taxpayers of erroneous charges.
The State Government notifies a waiver of late fee for three classes of taxpayers affected by portal issues: registered persons whose FORM GSTR-3B for October, 2017 was submitted but not filed after ARN generation; persons who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filing/submission during the early January, 2018 portal transition.
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