PROVIDING RELIEF 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 - G.O.Ms.No.125 - Andhra Pradesh SGST
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Conditional waiver of late fee for delayed GSTR-1 filings if furnished by the specified extended compliance deadline under GST. A conditional waiver of the late fee for failure to furnish outward supply details in FORM GSTR-1 is granted for the listed tax periods where the registered person furnishes those details in FORM GSTR-1 on or before the extended compliance date; upon such timely submission the late fee payable under the Act stands waived for the relevant months and quarter.
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.
Conditional waiver of late fee for delayed GSTR-1 filings if furnished by the specified extended compliance deadline under GST.
A conditional waiver of the late fee for failure to furnish outward supply details in FORM GSTR-1 is granted for the listed tax periods where the registered person furnishes those details in FORM GSTR-1 on or before the extended compliance date; upon such timely submission the late fee payable under the Act stands waived for the relevant months and quarter.
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