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. - 34981-FIN-CT1-TAX-0043/2017FIN. - S.R.O. No.359/2019 - Orissa SGST
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Late fee waiver for specified taxpayers filing GSTR-1 and GSTR-6 by the prescribed deadline for July returns. A waiver exempts specified taxpayers in listed districts of Odisha from late fee liability where they filed electronically, through the common portal, Form GSTR-1 (registered persons above the aggregate turnover threshold) or Form GSTR-6 (Input Service Distributors) for July 2019 on or before the prescribed cut-off date, limiting the relief to those district-specific classes and timely electronic submissions.
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 filing GSTR-1 and GSTR-6 by the prescribed deadline for July returns.
A waiver exempts specified taxpayers in listed districts of Odisha from late fee liability where they filed electronically, through the common portal, Form GSTR-1 (registered persons above the aggregate turnover threshold) or Form GSTR-6 (Input Service Distributors) for July 2019 on or before the prescribed cut-off date, limiting the relief to those district-specific classes and timely electronic submissions.
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