Late fee waiver for delayed GSTR-1 filing for specified early-2020 periods if returns filed by the notified June deadline. The Government amends a prior notification under section 128 of the Gujarat GST Act to waive the late fee under section 47 for specified early-2020 periods, provided the registered person furnishes the details of outward supplies in FORM GSTR-1 on or before the notified extended cutoff date; the waiver is conditional on filing within that extension.
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 filing for specified early-2020 periods if returns filed by the notified June deadline.
The Government amends a prior notification under section 128 of the Gujarat GST Act to waive the late fee under section 47 for specified early-2020 periods, provided the registered person furnishes the details of outward supplies in FORM GSTR-1 on or before the notified extended cutoff date; the waiver is conditional on filing within that extension.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
