Late fee waiver for specified GST return filings where portal errors or submission issues caused erroneous levy. Waiver of late fee under the Assam GST framework is authorized for specified registered persons: those who submitted FORM GSTR-3B for October, 2017 but did not complete filing after generating the application reference number; those who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 during the early January, 2018 portal window.
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 where portal errors or submission issues caused erroneous levy.
Waiver of late fee under the Assam GST framework is authorized for specified registered persons: those who submitted FORM GSTR-3B for October, 2017 but did not complete filing after generating the application reference number; those who filed FORM GSTR-4 for October-December, 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 during the early January, 2018 portal window.
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