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 - 502/2020/6(120)/XXVII(8)/2020/CT-53 - Uttarakhand SGST
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GST late fee waiver for delayed GSTR-1 filing applies to specified monthly and quarterly tax periods. Late fee payable for delay in furnishing outward supplies in FORM GSTR-1 is waived for registered persons who miss the due date but file the return within specified extended dates. The waiver applies to monthly filers for March, April, May and June 2020, and to quarterly filers for January to March 2020 and April to June 2020. The notification substitutes the earlier proviso in the existing Uttarakhand GST late fee waiver 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.
GST late fee waiver for delayed GSTR-1 filing applies to specified monthly and quarterly tax periods.
Late fee payable for delay in furnishing outward supplies in FORM GSTR-1 is waived for registered persons who miss the due date but file the return within specified extended dates. The waiver applies to monthly filers for March, April, May and June 2020, and to quarterly filers for January to March 2020 and April to June 2020. The notification substitutes the earlier proviso in the existing Uttarakhand GST late fee waiver notification.
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