Waiver of late fee for delayed GSTR-1 filings when outward supply details are subsequently filed within the corrective window. Waiver of late fee under Section 47 is granted where registered persons who failed to furnish outward supply details in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 furnish those details in FORM GSTR-1 during the period from 22nd December, 2018 to 31st March, 2019, by virtue of an amendment inserting a proviso to the earlier notification issued under the State GST Act.
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.
Waiver of late fee for delayed GSTR-1 filings when outward supply details are subsequently filed within the corrective window.
Waiver of late fee under Section 47 is granted where registered persons who failed to furnish outward supply details in FORM GSTR-1 for the months/quarters from July 2017 to September 2018 furnish those details in FORM GSTR-1 during the period from 22nd December, 2018 to 31st March, 2019, by virtue of an amendment inserting a proviso to the earlier notification issued under the State GST Act.
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