Notification to provide relief to taxpayers by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 / quarter ending 31.03.2020. - 13762-FIN-CT1-TAX-0002/2020 - Orissa SGST
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Late fee waiver for delayed GSTR-1 filings granted if outward supply details are filed by the extended deadline. The notification amends a prior finance department notification to provide a conditional waiver of the late fee under section 47 for registered persons who fail to furnish FORM GSTR 1 for the identified periods by the original due date, provided they furnish the required outward supply details in FORM GSTR 1 on or before the specified extended cutoff date.
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 granted if outward supply details are filed by the extended deadline.
The notification amends a prior finance department notification to provide a conditional waiver of the late fee under section 47 for registered persons who fail to furnish FORM GSTR 1 for the identified periods by the original due date, provided they furnish the required outward supply details in FORM GSTR 1 on or before the specified extended cutoff date.
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