Late fee waiver for delayed GST return filings permits eligible registered persons to file returns within a limited window without late fee. The notification inserts a proviso waiving the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details between 19th December, 2019 and 10th January, 2020. The amendment is effective from 19th December, 2019 and amends the earlier notification.
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 GST return filings permits eligible registered persons to file returns within a limited window without late fee.
The notification inserts a proviso waiving the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date, provided they furnish those details between 19th December, 2019 and 10th January, 2020. The amendment is effective from 19th December, 2019 and amends the earlier notification.
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