Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. - 41/2019 - Central GST (CGST)
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Late fee waiver for specified GST returns granted if returns filed within prescribed extended dates. Waiver of late fee is granted under the Act for specified classes of registered persons who furnish electronically specified GST returns (notably FORM GSTR-1 and FORM GSTR-6 for July 2019) on the common portal within the extended filing dates. The relief applies to persons with principal places of business in listed districts of certain States meeting the aggregate turnover threshold and includes separate extended windows and additional relief for taxpayers and deductors in Jammu and Kashmir as reflected in the inserted amendments for specified forms and months.
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 specified GST returns granted if returns filed within prescribed extended dates.
Waiver of late fee is granted under the Act for specified classes of registered persons who furnish electronically specified GST returns (notably FORM GSTR-1 and FORM GSTR-6 for July 2019) on the common portal within the extended filing dates. The relief applies to persons with principal places of business in listed districts of certain States meeting the aggregate turnover threshold and includes separate extended windows and additional relief for taxpayers and deductors in Jammu and Kashmir as reflected in the inserted amendments for specified forms and months.
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