Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases - FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /13 - Nagaland SGST
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Late fee waiver for delayed GSTR 1 filings grants relief if returns are filed within the specified remediation window. The notification waives late fee liability 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 between 22nd December, 2018 and 31st March, 2019, by inserting a proviso in an earlier finance notification under the Nagaland Goods and Services Tax Act, 2017.
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 grants relief if returns are filed within the specified remediation window.
The notification waives late fee liability 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 between 22nd December, 2018 and 31st March, 2019, by inserting a proviso in an earlier finance notification under the Nagaland Goods and Services Tax Act, 2017.
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