Waiver of late fee for FORM GSTR-1 if outward supply details for specified months are filed by the extended deadline. The amendment waives the amount of late fee payable under the Act for registered persons who, having failed to furnish outward supply details by the original due date, furnish those details in FORM GSTR-1 on or before the prescribed extended filing date; the relief is provided by notification amending an earlier government order under the State GST statute.
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 FORM GSTR-1 if outward supply details for specified months are filed by the extended deadline.
The amendment waives the amount of late fee payable under the Act for registered persons who, having failed to furnish outward supply details by the original due date, furnish those details in FORM GSTR-1 on or before the prescribed extended filing date; the relief is provided by notification amending an earlier government order under the State GST statute.
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