Late fee waiver for delayed GSTR-1 filings if outward supplies are furnished within a prescribed compliance window. Amendment inserts a late fee waiver for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for specified months/quarters but who furnish those details in FORM GSTR-1 within the prescribed compliance window; the waiver applies only to the amount of late fee payable under the relevant provision and the amendment is effective retrospectively from a specified earlier date.
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 if outward supplies are furnished within a prescribed compliance window.
Amendment inserts a late fee waiver for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for specified months/quarters but who furnish those details in FORM GSTR-1 within the prescribed compliance window; the waiver applies only to the amount of late fee payable under the relevant provision and the amendment is effective retrospectively from a specified earlier date.
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