Late fee waiver for specified GSTR-3B, GSTR-4 and GSTR-6 filers to address portal-generated charges. Notification exercises powers under the Puducherry GST Act to waive late fee charged under the Act for specified taxpayers: those who submitted FORM GSTR-3B for October 2017 but did not file on the common portal 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 portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between early January 2018 and 23 January 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.
Late fee waiver for specified GSTR-3B, GSTR-4 and GSTR-6 filers to address portal-generated charges.
Notification exercises powers under the Puducherry GST Act to waive late fee charged under the Act for specified taxpayers: those who submitted FORM GSTR-3B for October 2017 but did not file on the common portal 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 portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between early January 2018 and 23 January 2018.
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