Late fee waiver for specified GST returns covers GSTR-3B, GSTR-4 and Input Service Distributors. Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest under section 128 for specified classes of taxpayers. The waiver covers registered persons linked to FORM GSTR-3B for October 2017, FORM GSTR-4 for October to December 2017, and Input Service Distributors who paid late fee for FORM GRTR-6 for the relevant tax period.
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 covers GSTR-3B, GSTR-4 and Input Service Distributors.
Late fee payable under section 47 of the Uttarakhand Goods and Services Tax Act, 2017 is waived in public interest under section 128 for specified classes of taxpayers. The waiver covers registered persons linked to FORM GSTR-3B for October 2017, FORM GSTR-4 for October to December 2017, and Input Service Distributors who paid late fee for FORM GRTR-6 for the relevant tax period.
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