Late fee waiver for delayed GSTR 1 filings if returns submitted by specified extended deadlines under Bihar GST. Substitution of the fourth proviso waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR 1 by the due date, provided they file those details on or before the specific extended dates prescribed for each listed month or quarter in the Table; this amendment replaces the earlier fourth proviso in Notification No. S.O. 124 dated 23rd January, 2018.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 1 filings if returns submitted by specified extended deadlines under Bihar GST.
Substitution of the fourth proviso waives the late fee under section 47 for registered persons who failed to furnish outward supply details in FORM GSTR 1 by the due date, provided they file those details on or before the specific extended dates prescribed for each listed month or quarter in the Table; this amendment replaces the earlier fourth proviso in Notification No. S.O. 124 dated 23rd January, 2018.
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