Late fee waiver for registered persons furnishing delayed GSTR-1 within a prescribed remedial filing window under GST amendment. The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supply details in Form GSTR-1 for July 2017 to September 2018 by the due date, provided they furnish those details in Form GSTR-1 within the specified remedial filing window; the change amends Notification SRO-33 and is made under the Act's enabling power, coming into force with effect from 31st December 2019.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for registered persons furnishing delayed GSTR-1 within a prescribed remedial filing window under GST amendment.
The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supply details in Form GSTR-1 for July 2017 to September 2018 by the due date, provided they furnish those details in Form GSTR-1 within the specified remedial filing window; the change amends Notification SRO-33 and is made under the Act's enabling power, coming into force with effect from 31st December 2019.
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