Late fee waiver for delayed GSTR-1 filings where outward-supply details are filed by the extended deadline. The notification inserts a proviso waiving the amount of late fee payable under section 47 where registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020 furnish those details in FORM GSTR-1 on or before 30th June 2020. The amendment is effected under section 128 of the Tamil Nadu GST Act and is deemed effective from 3rd April 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings where outward-supply details are filed by the extended deadline.
The notification inserts a proviso waiving the amount of late fee payable under section 47 where registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020 furnish those details in FORM GSTR-1 on or before 30th June 2020. The amendment is effected under section 128 of the Tamil Nadu GST Act and is deemed effective from 3rd April 2020.
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