Amendments in Notification No.04/2018- State Tax, dated the 23rd February 2018, no. F.3(86)/Fin.(Rev-I)/2017-18/DS-VI/92. - 75/2018-State Tax - Delhi SGST
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Late fee waiver for delayed GSTR-1 filings where taxpayers filed within the specified extended compliance window. A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date but furnished those details in FORM GSTR-1 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 taxpayers filed within the specified extended compliance window.
A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018 by the due date but furnished those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019.
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