Late fee waiver for GSTR-1 filings if specified monthly or quarterly details are submitted by the notified extended dates. Amends the existing notification to substitute the fourth proviso so that the late fee under the Nagaland Goods and Services Tax Act is waived for registered persons who fail to furnish outward supplies in FORM GSTR-1 for specified months or quarters, if those details are furnished on or before the respective extended dates listed in the accompanying Table.
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 if specified monthly or quarterly details are submitted by the notified extended dates.
Amends the existing notification to substitute the fourth proviso so that the late fee under the Nagaland Goods and Services Tax Act is waived for registered persons who fail to furnish outward supplies in FORM GSTR-1 for specified months or quarters, if those details are furnished on or before the respective extended dates listed in the accompanying Table.
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