Late fee waiver for failure to file outward supply details allowed where FORM GSTR 1 is furnished by the extended deadline. Waiver of late fee under section 47 is provided for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish those details on or before 30th June 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for failure to file outward supply details allowed where FORM GSTR 1 is furnished by the extended deadline.
Waiver of late fee under section 47 is provided for registered persons who fail to furnish outward supplies in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided they furnish those details on or before 30th June 2020.
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