Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 - F.1-11 (91)-TAX/GST/2020 (Part-IV) - Tripura SGST
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Late fee waiver for delayed GSTR-1 filings if outward-supply details are filed by specified extended dates. Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.
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 outward-supply details are filed by specified extended dates.
Waiver of late fees is provided for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details for the listed months and quarters by the specified extended dates set out in the Table, replacing the earlier proviso and tying waiver eligibility to timely submission by those dates.
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