Late fee waiver for GST return filings rectifies portal and submission errors for specific GSTR-3B, GSTR-4 and GSTR-6 cases. Waives late fee liabilities under the Uttarakhand GST framework by exercise of power under section 128, targeting late fee charged under section 47 for specified portal or submission anomalies. Eligible classes include registrants whose FORM GSTR-3B for October 2017 was submitted but not filed after ARN generation, registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal, and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018 up to the 23rd.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GST return filings rectifies portal and submission errors for specific GSTR-3B, GSTR-4 and GSTR-6 cases.
Waives late fee liabilities under the Uttarakhand GST framework by exercise of power under section 128, targeting late fee charged under section 47 for specified portal or submission anomalies. Eligible classes include registrants whose FORM GSTR-3B for October 2017 was submitted but not filed after ARN generation, registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal, and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in early January 2018 up to the 23rd.
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