Late fee waiver for delayed GSTR-1 filings permits relief if outward supply details are filed within the prescribed amnesty window. Amendment inserts a proviso waiving the late fee payable under the Odisha GST law for registered persons who failed to furnish outward supply details in FORM GSTR-1 for earlier filing periods, provided those persons furnish the required FORM GSTR-1 during the specified amnesty window; the amendment is deemed effective from the commencement of that relief period.
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 relief if outward supply details are filed within the prescribed amnesty window.
Amendment inserts a proviso waiving the late fee payable under the Odisha GST law for registered persons who failed to furnish outward supply details in FORM GSTR-1 for earlier filing periods, provided those persons furnish the required FORM GSTR-1 during the specified amnesty window; the amendment is deemed effective from the commencement of that relief period.
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