Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - 53/2020 - Central GST (CGST)

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Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by specified extended dates. Waiver is prescribed for late fee liabilities under section 47 of the Central Goods and Services Tax Act, 2017 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the original due dates, provided they furnish those details by the extended dates specified in the notification's Table for the listed months and quarters.

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Provisions expressly mentioned in the judgment/order text.

Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by specified extended dates.

Waiver is prescribed for late fee liabilities under section 47 of the Central Goods and Services Tax Act, 2017 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 by the original due dates, provided they furnish those details by the extended dates specified in the notification's Table for the listed months and quarters.

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Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - 53/2020 - Central GST (CGST)

Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by specified extended dates.

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Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers - 53/2020 - Central GST (CGST)

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Late fee waiver for delayed FORM GSTR-1 filings when outward-supply details are furnished by specified extended dates.

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