Late fee waiver for delayed GSTR-1 filings if outstanding returns are submitted by the specified extended compliance dates. Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to provide a late fee waiver for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details on or before the specific extended dates listed in the Table for the months and quarters specified.
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 outstanding returns are submitted by the specified extended compliance dates.
Amendment substitutes the fourth proviso in Notification No. 4/2018-State Tax to provide a late fee waiver for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date, provided they furnish those details on or before the specific extended dates listed in the Table for the months and quarters specified.
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