Central Government waives late fees under section 47 of CGST Act, 2017.
Applies to specific categories of taxpayers as recommended by the Council.
Includes registered persons who submitted FORM GSTR-3B for October 2017 but didn't file on the portal.
Also covers those who filed FORM GSTR-4 for October-December 2017 on time but faced erroneous late fee.
Input Service Distributors penalized for late filing of FORM GSTR-6 between January 1, 2018, and January 23, 2018, receive waiver.
Aims to alleviate financial burden and ensure fair treatment.
Issued by Dr. Sree Parvathy S.L, Under Secretary to the Government of India.