Late fee waiver for GSTR-1 filings when outward-supply returns are filed within the specified December-March compliance window. Amendment waives the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 if they furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is limited to the late fee and applies only upon filing within that specified window.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-1 filings when outward-supply returns are filed within the specified December-March compliance window.
Amendment waives the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 if they furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is limited to the late fee and applies only upon filing within that specified window.
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