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        Case ID :
        GST - States

        Amendments in Notification of the State Government, in the Commercial Tax Department, No. 4/2018-State Tax, notification No. F-10-2/2018/CT/V(3), dated the 24th January, 2018. - F-10-65/2018/CT/V(122) - 75/2018-State Tax - Chhattisgarh SGST

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        Late fee waiver for delayed FORM GSTR-1 filings where returns are filed within the notified compliance window. Amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for the periods July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019, effected by notification under section 128 of the Chhattisgarh GST Act.
                          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 FORM GSTR-1 filings where returns are filed within the notified compliance window.

                                Amendment waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR-1 for the periods July 2017 to September 2018, provided those details are furnished in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019, effected by notification under section 128 of the Chhattisgarh GST Act.


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