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        GST - States

        Amendment in Notification No. KA.Nl.-2-159/XI-9(47)/17-U.P.Act-1-2017-Order-(107)-2018 Dated 31 January, 2018 - 443/XI-2-9(47)/17-U.P. Act -1-2017-Order-(116)-2020 - Uttar Pradesh SGST

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        Late fee waiver for delayed GSTR-1 filing granted for specified return periods if furnished by the deadline. Late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the due date for the months of March 2020, April 2020 and May 2020, and for the quarter ending 31 March 2020, if the details were furnished on or before 30 June 2020.
                    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 filing granted for specified return periods if furnished by the deadline.

                          Late fee payable under section 47 of the Uttar Pradesh Goods and Services Tax Act, 2017 was waived for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the due date for the months of March 2020, April 2020 and May 2020, and for the quarter ending 31 March 2020, if the details were furnished on or before 30 June 2020.


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