Late fee waiver for specified GST return filings after portal errors, relieving taxpayers of erroneous charges. Waives late fees under the Uttar Pradesh GST framework for specified taxpayers affected by portal or filing errors: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied a late fee on the common portal; and Input Service Distributors who paid late fees for filing or submission of FORM GSTR-6 during the early January 2018 window. The waiver is given retrospective effect from an earlier specified date.
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 GST return filings after portal errors, relieving taxpayers of erroneous charges.
Waives late fees under the Uttar Pradesh GST framework for specified taxpayers affected by portal or filing errors: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied a late fee on the common portal; and Input Service Distributors who paid late fees for filing or submission of FORM GSTR-6 during the early January 2018 window. The waiver is given retrospective effect from an earlier specified date.
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