Seeks to amend notification No. 118-F.T dated 24.01.2018 so as to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018 in specified cases - 1894-F.T. - 75/2018-State Tax - West Bengal SGST
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Late fee waiver for delayed GSTR-1 filing allowed if returns are furnished within a specified amnesty window. Amendment waives late fee liability for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit those details between 22nd December, 2018 and 31st March, 2019, thereby creating a limited compliance regularisation mechanism under the State GST notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filing allowed if returns are furnished within a specified amnesty window.
Amendment waives late fee liability for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit those details between 22nd December, 2018 and 31st March, 2019, thereby creating a limited compliance regularisation mechanism under the State GST notification.
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