Late fee waiver for delayed GSTR-1 filings applies to specified registered persons who filed within the notified period. Waiver of late fee under the Uttarakhand Goods and Services Tax regime is extended by inserting an additional proviso in the existing notification governing such relief. The waiver applies to registered persons who did not furnish outward supply details in FORM GSTR-1 for the months or quarters from July 2017 to November 2019 by the due date, but who furnished those details in FORM GSTR-1 during the specified period from 19 December 2019 to 10 January 2020. The notification is given retrospective effect from 19 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 applies to specified registered persons who filed within the notified period.
Waiver of late fee under the Uttarakhand Goods and Services Tax regime is extended by inserting an additional proviso in the existing notification governing such relief. The waiver applies to registered persons who did not furnish outward supply details in FORM GSTR-1 for the months or quarters from July 2017 to November 2019 by the due date, but who furnished those details in FORM GSTR-1 during the specified period from 19 December 2019 to 10 January 2020. The notification is given retrospective effect from 19 December 2019.
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