Waiver of late fee for delayed GSTR-1 filings if registered persons furnish outward supply details by specified extension deadlines. A substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the original due date, provided they submit those details on or before the alternative dates specified in the table for the listed months and quarters; the amendment is made under section 128 by substituting the fourth proviso to the earlier departmental notification.
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.
Waiver of late fee for delayed GSTR-1 filings if registered persons furnish outward supply details by specified extension deadlines.
A substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the original due date, provided they submit those details on or before the alternative dates specified in the table for the listed months and quarters; the amendment is made under section 128 by substituting the fourth proviso to the earlier departmental notification.
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