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. - 53/2020–State Tax - Maharashtra SGST
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Late fee waiver for delayed GSTR-1 filing under section 47 if filed by specified extended dates. Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, on the condition that those details are furnished on or before the specific extended dates set out in the notification; the amendment substitutes the earlier proviso and lists cut off dates for each affected month or quarter.
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 under section 47 if filed by specified extended dates.
Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, on the condition that those details are furnished on or before the specific extended dates set out in the notification; the amendment substitutes the earlier proviso and lists cut off dates for each affected month or quarter.
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