Late fee waiver for delayed GSTR 1 filings if outward supply returns submitted by specified grace dates under Delhi GST amendment. The amendment substitutes the fourth proviso of Notification No. 4/2018 State Tax to grant a conditional waiver of late fee under section 47 for registered persons who furnish details of outward supplies in FORM GSTR 1 by the specific extended dates for the months and quarters listed in the Table; the amendment takes effect from 24th June, 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 outward supply returns submitted by specified grace dates under Delhi GST amendment.
The amendment substitutes the fourth proviso of Notification No. 4/2018 State Tax to grant a conditional waiver of late fee under section 47 for registered persons who furnish details of outward supplies in FORM GSTR 1 by the specific extended dates for the months and quarters listed in the Table; the amendment takes effect from 24th June, 2020.
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