Late fee waiver for delayed GSTR-1 filings when outstanding outward-supply details are subsequently filed within the extended window. Amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 by the due date, provided they furnish those details in FORM GSTR-1 within the specified extended period.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings when outstanding outward-supply details are subsequently filed within the extended window.
Amendment inserts a proviso waiving the late fee payable under the Act for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 by the due date, provided they furnish those details in FORM GSTR-1 within the specified extended period.
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