Late fee waiver for specified GST returns due to submission, portal error, and paid filings consequences. The State Government waives late fees under the GST late fee provision for: (a) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; (b) 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 (c) Input Service Distributors who paid late fee for FORM GSTR-6 filings within early 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 GST returns due to submission, portal error, and paid filings consequences.
The State Government waives late fees under the GST late fee provision for: (a) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; (b) 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 (c) Input Service Distributors who paid late fee for FORM GSTR-6 filings within early January 2018.
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