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. - FTX.56/2017/Pt-I/186 - Assam SGST
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Late fee waiver for delayed GSTR 1 filings permits relief where taxpayers file within the specified amnesty window. Amendment inserts a proviso waiving the amount of late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR I for July 2017 to September 2018 by the due date, provided they furnish those details in FORM GSTR I between 22nd December, 2018 and 31st March, 2019; the notification is deemed effective from 31st December, 2018.
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 permits relief where taxpayers file within the specified amnesty window.
Amendment inserts a proviso waiving the amount of late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR I for July 2017 to September 2018 by the due date, provided they furnish those details in FORM GSTR I between 22nd December, 2018 and 31st March, 2019; the notification is deemed effective from 31st December, 2018.
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