Waiver of late fees for FORM GSTR-1 for tax periods for March, 2020 to June, 2020 for monthly filers and for January, 2020 to June, 2020 for quarterly filers - 53/2020-State Tax - Gujarat SGST
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Late fee waiver for delayed FORM GSTR-1 filings if furnished by specified dates under substituted proviso. Waiver of late fees is provided for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the original due dates for specified monthly and quarterly tax periods, provided they furnish those details by the corresponding extended dates listed in the notification; the amendment substitutes the fourth proviso and is deemed effective from 24th June, 2020.
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 FORM GSTR-1 filings if furnished by specified dates under substituted proviso.
Waiver of late fees is provided for registered persons who failed to furnish outward supply details in FORM GSTR-1 by the original due dates for specified monthly and quarterly tax periods, provided they furnish those details by the corresponding extended dates listed in the notification; the amendment substitutes the fourth proviso and is deemed effective from 24th June, 2020.
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