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    <title>Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.</title>
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    <description>Waiver of late fees is granted for specified taxpayers where portal or procedural issues caused erroneous levy or payment: (i) registered persons who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for the specified January 2018 period.</description>
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      <description>Waiver of late fees is granted for specified taxpayers where portal or procedural issues caused erroneous levy or payment: (i) registered persons who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) persons who filed FORM GSTR-4 for October-December 2017 by the due date but were charged late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for the specified January 2018 period.</description>
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