Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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. - 26/2018-State Tax - Manipur SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Late fee waiver for delayed GSTR-1 filing where taxpayers submit missing outward-supply details within the prescribed amnesty window. Registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 will have the late fee waived if they furnish those details in FORM GSTR-1 within the prescribed amnesty period; the waiver is effected by inserting a proviso into the existing State GST notification amending the conditions for late-fee liability.
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 where taxpayers submit missing outward-supply details within the prescribed amnesty window.
Registered persons who failed to furnish outward-supply details in FORM GSTR-1 for July 2017 to September 2018 will have the late fee waived if they furnish those details in FORM GSTR-1 within the prescribed amnesty period; the waiver is effected by inserting a proviso into the existing State GST notification amending the conditions for late-fee liability.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.