Late fee waiver for registered persons' delayed GSTR-1 filings if returns furnished by specified extended deadlines. The substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies details in FORM GSTR-1 by the due date but furnish those details on or before specified extended dates for particular months and quarters (March 2020; April 2020; May 2020; June 2020; January-March 2020 quarter; April-June 2020 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 registered persons' delayed GSTR-1 filings if returns furnished by specified extended deadlines.
The substituted proviso waives the late fee payable under section 47 for registered persons who fail to furnish outward supplies details in FORM GSTR-1 by the due date but furnish those details on or before specified extended dates for particular months and quarters (March 2020; April 2020; May 2020; June 2020; January-March 2020 quarter; April-June 2020 quarter).
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