Seeks to amend Notification No. 4/2018–Central Tax, dated the 23rd January, 2018 - waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1 - 33/2020 - Central GST (CGST)
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Late fee waiver for GSTR-1 returns if outward-supplies details for specified periods are filed by end of June. The notification waives the late fee payable under the Act for registered persons who fail to furnish FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish the required details in FORM GSTR-1 on or before 30th June 2020. The waiver applies solely to late fee liability for those specified periods and is effected by an inserted proviso to the principal 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 GSTR-1 returns if outward-supplies details for specified periods are filed by end of June.
The notification waives the late fee payable under the Act for registered persons who fail to furnish FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish the required details in FORM GSTR-1 on or before 30th June 2020. The waiver applies solely to late fee liability for those specified periods and is effected by an inserted proviso to the principal notification.
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