Late fee waiver for delayed GSTR-1 filings where registered persons furnish outward-supply details within the specified amnesty window. The notification amends the earlier Finance Department notice to provide that the late fee payable under section 47 shall be waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date but who furnish those details between 22nd December, 2018 and 31st March, 2019.
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 where registered persons furnish outward-supply details within the specified amnesty window.
The notification amends the earlier Finance Department notice to provide that the late fee payable under section 47 shall be waived for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 by the due date but who furnish those details between 22nd December, 2018 and 31st March, 2019.
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