Late fee waiver under GST for specified returns and input service distributors relieves portal-related erroneous charges. The Government of Kerala waives late fees under the Kerala SGST Act for three specific categories: GSTR-3B returns submitted but not filed on the common portal after ARNs were generated, GSTR-4 returns filed on time but erroneously charged late fees on the portal for the transitional period, and Input Service Distributors who paid late fees for GSTR-6 filings during the early January portal transition.
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 under GST for specified returns and input service distributors relieves portal-related erroneous charges.
The Government of Kerala waives late fees under the Kerala SGST Act for three specific categories: GSTR-3B returns submitted but not filed on the common portal after ARNs were generated, GSTR-4 returns filed on time but erroneously charged late fees on the portal for the transitional period, and Input Service Distributors who paid late fees for GSTR-6 filings during the early January portal transition.
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