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 under the HGST Act, 2017 - 59/GST-2 - Haryana SGST
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Waiver of late fee for delayed GSTR-1 filings enables specified extensions to furnish outward supplies by announced dates. The amendment waives the amount of late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters, provided they submit the details of outward supplies on or before the corresponding extended dates set out in the Table; this relief applies only to the outward-supplies statement and replaces the earlier proviso in the prior notification.
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 filings enables specified extensions to furnish outward supplies by announced dates.
The amendment waives the amount of late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters, provided they submit the details of outward supplies on or before the corresponding extended dates set out in the Table; this relief applies only to the outward-supplies statement and replaces the earlier proviso in the prior notification.
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