{"id":14176,"date":"2018-09-04T00:00:00","date_gmt":"2018-09-03T18:30:00","guid":{"rendered":""},"modified":"2018-09-04T00:00:00","modified_gmt":"2018-09-03T18:30:00","slug":"waiver-of-late-fee-paid-under-section-47-in-form-gstr-3b-form-gstr-4-form-gstr-6","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=14176","title":{"rendered":"Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6"},"content":{"rendered":"<p>Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6<br \/>41\/2018 \u2013 State Tax Dated:- 4-9-2018 Sikkim SGST<br \/>GST &#8211; States<br \/>Sikkim SGST<br \/>Sikkim SGST<br \/>GOVERNMENT OF SIKKIM<br \/>\nFINANCE, REVENUE AND EXPENDITURE DEPARTMENT<br \/>\nCOMMERCIAL TAXES DIVISION<br \/>\nGANGTOK<br \/>\nNo. 41\/2018 &#8211; State Tax<br \/>\nDated: 4th September, 2018<br \/>\nNOTIFICATION<br \/>\nIn exercise of the powers conferred by section 128 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee paid under section 47 of the said Act, by the following classes of taxpayers:-<br \/>\n(i) the registered persons whose return in FORM GSTR-3B of the Sikkim Goods and Services Tax Rules, 2017 for the m<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126843\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-641\/2018 \u2013 State Tax Dated:- 4-9-2018 Sikkim SGSTGST &#8211; StatesSikkim SGSTSikkim SGSTGOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No. 41\/2018 &#8211; State Tax Dated: 4th September, 2018 NOTIFICATION In exercise of the powers conferred by section &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=14176\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14176","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14176","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14176"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14176\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}