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 - (24/2020)-FD 03 CSL 2020 - Karnataka SGST
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Late fee waiver for delayed GSTR-1 filing where outward supplies are furnished by specified extended dates, per amended proviso. Amends a Karnataka notification under Section 128 to substitute a proviso specifying that late fee payable under Section 47 is waived for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months or quarters, provided they furnish the details by the extended dates listed in the Table.
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 filing where outward supplies are furnished by specified extended dates, per amended proviso.
Amends a Karnataka notification under Section 128 to substitute a proviso specifying that late fee payable under Section 47 is waived for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months or quarters, provided they furnish the details by the extended dates listed in the Table.
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