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        Case ID :
        GST - States

        Amendment in Notification No. F.1-11(91)-TAX/GST/2018, dated the 22nd February, 2018 - F.1-11(91)-TAX/GST/2017(Part-VI) - Tripura SGST

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        Late fee waiver for GSTR-1 filings when outward-supply details are submitted within the specified remedial window. The notification inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish details of 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.
                          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 GSTR-1 filings when outward-supply details are submitted within the specified remedial window.

                                The notification inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish details of 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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