Waiver of late fee for GST returns addresses portal errors and incorrect levies, restoring compliance fairness. Waiver of late fee is granted for specified GST return filings where portal errors or submission-status issues caused erroneous levies: (i) FORM GSTR-3B for October 2017 submitted but not filed after generation of an application reference number; (ii) FORM GSTR-4 for October-December 2017 filed by the due date but erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for periods between 1 January 2018 and 23 January 2018. The waiver is effective retrospectively from 4 September 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.
Waiver of late fee for GST returns addresses portal errors and incorrect levies, restoring compliance fairness.
Waiver of late fee is granted for specified GST return filings where portal errors or submission-status issues caused erroneous levies: (i) FORM GSTR-3B for October 2017 submitted but not filed after generation of an application reference number; (ii) FORM GSTR-4 for October-December 2017 filed by the due date but erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for periods between 1 January 2018 and 23 January 2018. The waiver is effective retrospectively from 4 September 2018.
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