Late fee waiver for delayed GSTR 1 filings if furnished within specified window avoids late fee liability under GST. A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR 1 for July 2017 through November 2019 by the due date, if they furnish those details in FORM GSTR 1 between 19th December 2019 and 10th January 2020; the amendment 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 furnished within specified window avoids late fee liability under GST.
A proviso waives the amount of late fee payable under section 47 for registered persons who failed to furnish outward-supply details in FORM GSTR 1 for July 2017 through November 2019 by the due date, if they furnish those details in FORM GSTR 1 between 19th December 2019 and 10th January 2020; the amendment is deemed effective from 19th December 2019.
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