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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 section 47 for: registered persons who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings within the specified January 2018 window.</description>
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      <description>Waives the late fee under section 47 for: registered persons who submitted FORM GSTR-3B for October 2017 but did not file on the common portal after generating the application reference number; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously charged late fee on the portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings within the specified January 2018 window.</description>
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