Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020 - 04/2020-State Tax - West Bengal SGST
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Extension of one-time amnesty for delayed GSTR-1 filings grants a short remedial window and is made retroactive. The notification amends a prior state tax notification to extend the one-time amnesty filing deadline for FORM GSTR-1 covering July 2017 to November 2019 by substituting the earlier deadline with a new deadline, thereby creating a limited remedial window for registrants to regularise past outward supply reporting; it further declares the amendment to be deemed in force from the earlier date specified in the prior 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.
Extension of one-time amnesty for delayed GSTR-1 filings grants a short remedial window and is made retroactive.
The notification amends a prior state tax notification to extend the one-time amnesty filing deadline for FORM GSTR-1 covering July 2017 to November 2019 by substituting the earlier deadline with a new deadline, thereby creating a limited remedial window for registrants to regularise past outward supply reporting; it further declares the amendment to be deemed in force from the earlier date specified in the prior notification.
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