Seeks 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. - 465-F.T. - West Bengal SGST
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Late fee waiver for delayed GSTR-1 filings where taxpayers furnish outward-supply details by the extended deadline. Conditional waiver of late fee for delayed furnishing of outward-supply details in FORM GSTR-1 applies to registered persons who fail to furnish such details by the due date for March, April, May and the quarter ending 31st March, 2020, provided they furnish FORM GSTR-1 on or before 30th June, 2020; the amendment is deemed to have come into force on 3rd April, 2020.
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 where taxpayers furnish outward-supply details by the extended deadline.
Conditional waiver of late fee for delayed furnishing of outward-supply details in FORM GSTR-1 applies to registered persons who fail to furnish such details by the due date for March, April, May and the quarter ending 31st March, 2020, provided they furnish FORM GSTR-1 on or before 30th June, 2020; the amendment is deemed to have come into force on 3rd April, 2020.
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