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 - Meghalaya SGST
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Late fee waiver for delayed GSTR-1 filings where returns are submitted within the announced amnesty window. Amends a prior notification to waive the amount of late fee payable under the applicable GST provision for registered persons who failed to furnish FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit the required FORM GSTR-1 details within the specified compliance window from late December 2018 to end March 2019.
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 submitted within the announced amnesty window.
Amends a prior notification to waive the amount of late fee payable under the applicable GST provision for registered persons who failed to furnish FORM GSTR-1 for July 2017 to September 2018 by the due date, provided they submit the required FORM GSTR-1 details within the specified compliance window from late December 2018 to end March 2019.
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