Late fee waiver for GSTR-1 outward supply returns filed by the extended deadline under Puducherry SGST amendment. Provides a late fee waiver under Puducherry GST for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for March-May 2020 months and the quarter ending 31st March 2020, where such persons furnish those details in FORM GSTR-1 on or before 30th June 2020; the waiver is implemented by inserting a proviso into the earlier notification.
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Late fee waiver for GSTR-1 outward supply returns filed by the extended deadline under Puducherry SGST amendment.
Provides a late fee waiver under Puducherry GST for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for March-May 2020 months and the quarter ending 31st March 2020, where such persons furnish those details in FORM GSTR-1 on or before 30th June 2020; the waiver is implemented by inserting a proviso into the earlier notification.
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