Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 41/2018- Central Taxes dated 4th September, 2018 to waive the amount of late fee paid by certain class of taxpayers as specified below:
1) The registered persons whose return in FORM GSTR-3B for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number
2) The registered persons who have filed the return in FORM GSTR-4 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal
3) The Input Service Distributors ( ISDs ) who have paid the late fee for filing or submission of the return in FORM GSTR-6 for any tax period between 1st January, 2018 and 23rd January, 2018.
Source : Central Board of Indirect Taxes & Customs
