Late fee waiver for delayed GSTR-1 filing if outward supplies are furnished by prescribed extended deadlines. Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to waive the amount of late fee payable under the GST provisions for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the specified months and quarters on or before the extended dates set out in the Table. The amendment is effective from 24th June, 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filing if outward supplies are furnished by prescribed extended deadlines.
Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to waive the amount of late fee payable under the GST provisions for registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the specified months and quarters on or before the extended dates set out in the Table. The amendment is effective from 24th June, 2020.
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