Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018 – State Tax - Sikkim SGST
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Late fee waiver for delayed GSTR 1 filings where returns are filed within the specified remedial compliance window. Late fee for delayed furnishing of FORM GSTR-1 is waived for registered persons who failed to furnish outward supplies for July, 2017 to September, 2018 by the due date but furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is effected by inserting a proviso into the earlier notification to clarify eligibility and temporal scope.
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 returns are filed within the specified remedial compliance window.
Late fee for delayed furnishing of FORM GSTR-1 is waived for registered persons who failed to furnish outward supplies for July, 2017 to September, 2018 by the due date but furnish those details in FORM GSTR-1 between 22nd December, 2018 and 31st March, 2019; the waiver is effected by inserting a proviso into the earlier notification to clarify eligibility and temporal scope.
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