Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. - ERTS(T) 2/2020/175 - Meghalaya SGST
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Late fee waiver for delayed GSTR-1 filings if outward-supply details are furnished by the extended deadline. Amendment adds a proviso waiving the late fee under Section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March 2020, April 2020, May 2020, and the quarter ending 31st March 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June 2020.
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 if outward-supply details are furnished by the extended deadline.
Amendment adds a proviso waiving the late fee under Section 47 for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March 2020, April 2020, May 2020, and the quarter ending 31st March 2020, provided they furnish those details in FORM GSTR-1 on or before 30th June 2020.
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