Waives late fee paid under section 47 for GSTR-3B for October 2017 where return was submitted but not filed after ARN generation. Waives late fee wrongly levied for GSTR-4 for October–December 2017. Waives late fee paid for GSTR-6 for any tax period between 1 January 2018 and 23 January 2018.

Effective Date: 4 September 2018