Late fee waiver for delayed GSTR-1 filing allows registered persons to avoid late fee if filed within specified window. An amendment waives the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, if they furnish those details in FORM GSTR-1 between 22 December 2018 and 31 March 2019.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filing allows registered persons to avoid late fee if filed within specified window.
An amendment waives the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, if they furnish those details in FORM GSTR-1 between 22 December 2018 and 31 March 2019.
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