Late fee waiver for delayed GSTR-1 filings allows relief if returns filed within specified reopening window. Amendment inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017-September 2018 by the due date, provided 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 filings allows relief if returns filed within specified reopening window.
Amendment inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017-September 2018 by the due date, provided they furnish those details in FORM GSTR-1 between 22 December 2018 and 31 March 2019.
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