Late fee waiver for delayed GSTR-1 filings: waiver where registered persons submit returns within the prescribed waiver period. The notification inserts a proviso waiving the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the concessionary submission window of 19th December, 2019 to 10th January, 2020; the amendment is given effect from 19th December, 2019.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings: waiver where registered persons submit returns within the prescribed waiver period.
The notification inserts a proviso waiving the late fee for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the concessionary submission window of 19th December, 2019 to 10th January, 2020; the amendment is given effect from 19th December, 2019.
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