Notification No. 41/2018
Date: September 4, 2026
Subject: Waiver of late fee for GSTR-3B, GSTR-4 and GSTR-6 for specified cases
Description:
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