Late fee waiver for specified GSTR returns after erroneous levies or portal filing issues, restoring compliance without penalty. The Government of Meghalaya waives the late fee payable under the Meghalaya GST Act for three specified groups: persons whose FORM GSTR-3B for October 2017 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 charged a late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 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 specified GSTR returns after erroneous levies or portal filing issues, restoring compliance without penalty.
The Government of Meghalaya waives the late fee payable under the Meghalaya GST Act for three specified groups: persons whose FORM GSTR-3B for October 2017 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 charged a late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018.
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