Circular No.ES/189/2018-19 September 05, 2018
To: Members of the Council
Sub.: CBIC waives the late fee paid for certain classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
The Central Board of Indirect Taxes and Customs (CBIC) vide Notification No. 41/2018-Central Tax dated 4th September, 2018 has notified that the late fee paid by certain classes of taxpayers has been waived in the case of late filing of FORM GSTR-3B ( late fee levied due to “submitted but not filed’ for October 2017), FORM GSTR-4 ( October to December 2017 filed but late fee was levied erroneously) and FORM GSTR-6 (late fee paid during the period between the 1st January, 2018 and 23rd January, 2018).
Members may kindly make a note of the above.