Waiver of late fees for delayed GSTR-1 filings permitted within a specified compliance window to regularise past omissions. Waiver of late fees is provided for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for specified months/quarters but who file those details within a prescribed compliance window; the waiver covers the late fee payable under section 47 and is effected by amending the prior notification to allow retrospective regularisation without incurring the section 47 late fee, with the amendment effective from the start of the compliance window.
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.
Waiver of late fees for delayed GSTR-1 filings permitted within a specified compliance window to regularise past omissions.
Waiver of late fees is provided for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for specified months/quarters but who file those details within a prescribed compliance window; the waiver covers the late fee payable under section 47 and is effected by amending the prior notification to allow retrospective regularisation without incurring the section 47 late fee, with the amendment effective from the start of the compliance window.
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