Late fee waiver for delayed GSTR-1 filings if returns are filed by June 30 under specified conditions. The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.
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 returns are filed by June 30 under specified conditions.
The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.
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