Late fee waiver for delayed GSTR-1 filings permits registered taxpayers to file pending outward-supply details within a defined compliance window. Amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the specified compliance window; the amendment is effective from 19th 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 permits registered taxpayers to file pending outward-supply details within a defined compliance window.
Amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the months/quarters from July 2017 to November 2019, provided they furnish those details in FORM GSTR-1 within the specified compliance window; the amendment is effective from 19th December 2019.
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