Late fee waiver for delayed GSTR-1 filings where outward-supply details are furnished by the extended deadline. A proviso waives the amount of late fee payable under section 47 for registered persons who fail to furnish outward-supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020. The amendment to Notification No. 4/2018-State Tax is effective from 3rd April, 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 GSTR-1 filings where outward-supply details are furnished by the extended deadline.
A proviso waives the amount of late fee payable under section 47 for registered persons who fail to furnish outward-supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March, 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June, 2020. The amendment to Notification No. 4/2018-State Tax is effective from 3rd April, 2020.
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