PROVIDING RELIEF BY WAIVER OF LATE FEE BY DELAY IN FURNISHING OUTWARD STATEMENT IN FORM GSTR-I FOR TAX PERIODS FOR MONTHS FROM MARCH, 2020 TO JUNE, 2020 FOR MONTHLY FILERS AND FOR QUARTERS FROM JANUARY, 2020 TO JUNE, 2020 FOR QUARTERLY FILERS. - G.O.Ms.No.288 - Andhra Pradesh SGST
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Waiver of late fee for delayed GSTR-1 filings when outward supplies are furnished by extended deadlines. The notification substitutes a proviso to waive the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months and quarters in 2020, provided they submit the required details on or before the respective extended dates set out in the Table; the amendment is made under statutory authority and replaces the earlier proviso.
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 supplies are furnished by extended deadlines.
The notification substitutes a proviso to waive the late fee for registered persons who failed to furnish outward supplies in FORM GSTR-1 for specified months and quarters in 2020, provided they submit the required details on or before the respective extended dates set out in the Table; the amendment is made under statutory authority and replaces the earlier proviso.
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