Late fee waiver for delayed GSTR-1 filings allowed if taxpayers submit returns within the specified compliance window. Waiver of late fee is provided for 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 between 19th December, 2019 and 10th January, 2020; the waiver is effected by an amendment to the prior state notification and is deemed to have come into force with effect from the day of 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 allowed if taxpayers submit returns within the specified compliance window.
Waiver of late fee is provided for 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 between 19th December, 2019 and 10th January, 2020; the waiver is effected by an amendment to the prior state notification and is deemed to have come into force with effect from the day of December, 2019.
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