Late fee waiver for GSTR-1 filings: specified March-June 2020 returns accepted if filed by prescribed July-August deadlines. The amendment replaces the fourth proviso to provide a conditional waiver of late fee under section 47 for registered persons who fail to furnish outward supply details in FORM GSTR-1 by the due date but furnish them on or before the specified extended dates for the listed months and quarters; the notification takes effect from 24th 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 GSTR-1 filings: specified March-June 2020 returns accepted if filed by prescribed July-August deadlines.
The amendment replaces the fourth proviso to provide a conditional waiver of late fee under section 47 for registered persons who fail to furnish outward supply details in FORM GSTR-1 by the due date but furnish them on or before the specified extended dates for the listed months and quarters; the notification takes effect from 24th June 2020.
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