Late fee waiver for specified taxpayers who filed July GST returns on the portal by the prescribed date, subject to location and turnover. Waives late fees for registered persons and Input Service Distributors who electronically filed FORM GSTR-1 or FORM GSTR-6 for July 2019 on the common portal by the prescribed date, limited to taxpayers with principal places of business in the enumerated districts of specified States and to those in Jammu and Kashmir, subject to an aggregate turnover threshold; notification effective from 31st August, 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 specified taxpayers who filed July GST returns on the portal by the prescribed date, subject to location and turnover.
Waives late fees for registered persons and Input Service Distributors who electronically filed FORM GSTR-1 or FORM GSTR-6 for July 2019 on the common portal by the prescribed date, limited to taxpayers with principal places of business in the enumerated districts of specified States and to those in Jammu and Kashmir, subject to an aggregate turnover threshold; notification effective from 31st August, 2019.
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