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    <title>Waives the late fee FORM GSTR-3B , FORM GSTR-4 and FORM GSTR-6</title>
    <link>https://www.taxtmi.com/notifications?id=130760</link>
    <description>Waiver of late fee liability under section 47 is granted for specified classes: (i) registrants who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018; the waiver is deemed effective from 4 September 2018.</description>
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      <description>Waiver of late fee liability under section 47 is granted for specified classes: (i) registrants who submitted FORM GSTR-3B for October 2017 but did not file after generating the application reference number; (ii) registrants who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the portal; and (iii) Input Service Distributors who paid late fee for FORM GSTR-6 for tax periods between 1 January 2018 and 23 January 2018; the waiver is deemed effective from 4 September 2018.</description>
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