Notification 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. - 19377 - FIN-CT1-TAX-0002/2020 - Orissa SGST
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Waiver of late fee for delayed GSTR-1 filing permitted when outward supplies are submitted by specified extended deadlines. Waiver of the late fee is granted for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the original due date for specified months and quarters, provided they furnish those details on or before the specified extended dates set out in the notification for the relevant periods.
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 filing permitted when outward supplies are submitted by specified extended deadlines.
Waiver of the late fee is granted for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the original due date for specified months and quarters, provided they furnish those details on or before the specified extended dates set out in the notification for the relevant periods.
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