Late fee waiver for delayed GSTR-1 filings available if filed within specified window by registered persons. Assam amended a prior notification to waive the late fee payable under Section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters July, 2017 to November, 2019, provided they furnished those FORM GSTR-1 details between 19th December, 2019 and 10th January, 2020; the amendment is made under Section 128 and is deemed to have come into force from 19th December, 2019.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings available if filed within specified window by registered persons.
Assam amended a prior notification to waive the late fee payable under Section 47 for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for the months/quarters July, 2017 to November, 2019, provided they furnished those FORM GSTR-1 details between 19th December, 2019 and 10th January, 2020; the amendment is made under Section 128 and is deemed to have come into force from 19th December, 2019.
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