Late fee waiver under section 47: specified GST returns relieved where portal errors or filing anomalies occurred. Waiver of late fee liability under section 47 is granted for specified classes: (i) registrants who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018; the waiver is deemed effective from 4 September 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 under section 47: specified GST returns relieved where portal errors or filing anomalies occurred.
Waiver of late fee liability under section 47 is granted for specified classes: (i) registrants who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018; the waiver is deemed effective from 4 September 2018.
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