Late fee waiver for GST returns: relief for specified GSTR-3B, GSTR-4 and GSTR-6 filing errors. Waiver of late fees under section 128 waives charges under section 47 for three categories: (i) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number on the common portal; (ii) 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 (iii) Input Service Distributors who paid late fee for FORM GSTR-6 filing or submission for tax periods between 1 January 2018 and 23 January 2018. The notification is deemed effective from 4 September 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GST returns: relief for specified GSTR-3B, GSTR-4 and GSTR-6 filing errors.
Waiver of late fees under section 128 waives charges under section 47 for three categories: (i) persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number on the common portal; (ii) 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 (iii) Input Service Distributors who paid late fee for FORM GSTR-6 filing or submission for tax periods between 1 January 2018 and 23 January 2018. The notification is deemed effective from 4 September 2018.
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