Late fee waiver for delayed GSTR 1 filings allowed if registered persons file outstanding outward supply details by specified deadline. Inserts a proviso waiving the late fee payable under the relevant Act for specified return periods where registered persons who failed to furnish outward-supply details in FORM GSTR 1 by the due date furnish those details in FORM GSTR 1 on or before the prescribed extended cutoff date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 1 filings allowed if registered persons file outstanding outward supply details by specified deadline.
Inserts a proviso waiving the late fee payable under the relevant Act for specified return periods where registered persons who failed to furnish outward-supply details in FORM GSTR 1 by the due date furnish those details in FORM GSTR 1 on or before the prescribed extended cutoff date.
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