Late fee waiver for delayed GSTR 1 filings if returns filed within the specified remedial window, waiver effective retrospectively. Inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the period July 2017 to November 2019 but furnished those details in FORM GSTR-1 within the specified remedial window; the amendment is deemed to have come into force from the commencement of that remedial window and is made by amending Notification No. 4/2018-State Tax.
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 returns filed within the specified remedial window, waiver effective retrospectively.
Inserts a proviso waiving the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for the period July 2017 to November 2019 but furnished those details in FORM GSTR-1 within the specified remedial window; the amendment is deemed to have come into force from the commencement of that remedial window and is made by amending Notification No. 4/2018-State Tax.
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