Govt. waives late fees for certain taxpayers, notifies date extension for various declarations

Govt. waives late fee stipulated u/s 47 of CGST Act, 2017 for: (i) registered persons who had submitted but could not file GSTR-3B for month of October 2017 after generating application reference number (ARN), (ii)  composition dealer who filed GSTR-4 for October to December, 2017 within due date where late fee was erroneously levied on common portal, and (iii) Input Service Distributor (ISD) who paid late fee for filing of GSTR-6 for any tax period between January ...