Late fee waiver for GST outward-supply return filings if GSTR-1 submitted by extended deadline; limited retrospective application. An amendment waives the late fee payable under section 47 for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 for the March-May 2020 monthly periods and the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020; the notification is effective from 3rd April, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GST outward-supply return filings if GSTR-1 submitted by extended deadline; limited retrospective application.
An amendment waives the late fee payable under section 47 for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 for the March-May 2020 monthly periods and the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020; the notification is effective from 3rd April, 2020.
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