Late fee waiver for delayed GSTR-1 filings if submitted within the prescribed amnesty window under the Gujarat GST notification. Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective 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 if submitted within the prescribed amnesty window under the Gujarat GST notification.
Waiver of late fee for amounts payable under section 47 is granted to registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 during the amnesty window between 19th December, 2019 and 10th January, 2020. The waiver is implemented by amending an earlier notification under section 128 and is deemed effective from 19th December, 2019.
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