Late fee waiver for delayed GSTR 1 filings when taxpayers submit returns within the designated remedial filing window to avoid penalties. The amendment adds a proviso waiving the late fee payable under the late filing provision for registered persons who failed to furnish outward supplies in FORM GSTR 1 for July 2017 to November 2019 but who furnished those details during the specified remedial filing window; the amendment is declared effective retrospectively from the start of that window.
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 when taxpayers submit returns within the designated remedial filing window to avoid penalties.
The amendment adds a proviso waiving the late fee payable under the late filing provision for registered persons who failed to furnish outward supplies in FORM GSTR 1 for July 2017 to November 2019 but who furnished those details during the specified remedial filing window; the amendment is declared effective retrospectively from the start of that window.
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