Late fee waiver for delayed GSTR-1 filings when returns are submitted within the specified remedial period. An amendment waives the late fee for registered persons who did not furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they furnish those details between 22nd December 2018 and 31st March 2019; the amendment is issued under statutory authority and takes effect from 31st December 2018.
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 filings when returns are submitted within the specified remedial period.
An amendment waives the late fee for registered persons who did not furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they furnish those details between 22nd December 2018 and 31st March 2019; the amendment is issued under statutory authority and takes effect from 31st December 2018.
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