Late fee waiver for certain GST returns following portal filing and levy errors, benefiting affected registered taxpayers. Waiver of late fees is granted to specified registered taxpayers where portal or processing errors caused erroneous levy: persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generation of the application reference number; persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods in January 2018 up to 23 January 2018.