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of <h1>Sikkim Waives Late Fees for Specific Taxpayers Under GST Act 2017; Covers GSTR-3B, GSTR-4, and GSTR-6 Filings.</h1> The Government of Sikkim, under the powers of the Sikkim Goods and Services Tax Act, 2017, has waived the late fee for certain taxpayers. This waiver applies to registered persons who submitted but did not file their GSTR-3B returns for October 2017, those who filed GSTR-4 returns timely for October to December 2017 but were erroneously charged a late fee, and Input Service Distributors who paid late fees for GSTR-6 submissions between January 1 and January 23, 2018. This decision follows recommendations from the Council.
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