Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for:
– taxpayers who submitted GSTR-3B for October 2017 but could not file it on the portal,
– composition taxpayers wrongly charged late fee for GSTR-4 (Oct–Dec 2017), and
– Input Service Distributors who paid late fee for GSTR-6 during 01–23 January 2018.
The waiver corrects system-generated hardships.

Amendment:

Yes it has been amended through notification 9/2018,