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    <title>Waiver the Late Fee Paid by Specified Classes of Taxpayers Under the Telangana</title>
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    <description>Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 2018.</description>
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      <description>Waiver of late fees is authorized under Section 128 of the Telangana Goods and Services Tax Act, 2017 for charges under Section 47. It relieves three classes: (a) GSTR-3B returns for October 2017 submitted but not filed after ARN generation; (b) GSTR-4 returns for October-December 2017 filed by the due date but subject to an erroneous late fee on the portal; and (c) Input Service Distributors who paid late fee for GSTR-6 filings for tax periods between January 1 and January 23, 2018.</description>
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