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    <title>Waives the late fee payable on FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6</title>
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    <description>Waives the late fee under the Bihar GST framework for specified taxpayers: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generating the application reference number; registered persons 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. Effective 4th September 2018.</description>
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      <description>Waives the late fee under the Bihar GST framework for specified taxpayers: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed after generating the application reference number; registered persons 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. Effective 4th September 2018.</description>
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