Late fee waiver for delayed GSTR-1 filings permitted if outward supplies return is furnished by specified extended deadline. The notification inserts a proviso waiving the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 for the specified monthly and quarterly periods, where the registered person furnishes those details in FORM GSTR-1 on or before the extended deadline of 30th June, 2020; the waiver is conditional on actual filing within that extension and does not affect other statutory liabilities.
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 filings permitted if outward supplies return is furnished by specified extended deadline.
The notification inserts a proviso waiving the late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 for the specified monthly and quarterly periods, where the registered person furnishes those details in FORM GSTR-1 on or before the extended deadline of 30th June, 2020; the waiver is conditional on actual filing within that extension and does not affect other statutory liabilities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
