The Central Board of Indirect Taxes and Customs (“CBIC”) has issued a Notification No. 41/2018 – Central Tax dated September 04, 2018, which waives-off the late fees for the following taxpayers. The gist of the aforesaid notification is as under for the ease of understanding:
- Taxpayers who have submitted their GSTR-3B but not able to file their return on GST portal, after generation of the application reference number for the month of October 2017.
- Taxpayers who have filed their GSTR-4 for the period October 2017 to December 2017 by due date but late fee was erroneously levied on the common portal.
- The taxpayer who have paid late fee on filing of GSTR-6 for the period between January 1, 2018 to January 23, 2018.
The notification can be accessed at: http://www.cbic.gov.in/resources//htdocs-cbec/gst/Notification-41-2018-central_tax-English.pdf;jsessionid=E35EC0D70AD0AF6F32BB205D48527973