Late fee waiver for specified Telangana GST taxpayers covering certain GSTR-3B, GSTR-4 and GSTR-6 portal errors. Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 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 Telangana GST taxpayers covering certain GSTR-3B, GSTR-4 and GSTR-6 portal errors.
Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 2018.
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