Late fee waiver for delayed GSTR-1 filings permits registered persons to avoid penalties if filings submitted within specified window. Waiver of the late fee under Section 47 is provided for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, where those details are furnished in FORM GSTR-1 during the specified remedial window; the amendment inserts a proviso into Notification No. 4/2018-State Tax and takes effect from 19th December 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 permits registered persons to avoid penalties if filings submitted within specified window.
Waiver of the late fee under Section 47 is provided for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, where those details are furnished in FORM GSTR-1 during the specified remedial window; the amendment inserts a proviso into Notification No. 4/2018-State Tax and takes effect from 19th December 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
