Late fee waiver for delayed GSTR-1 filings allowed if submitted within the specified remedial window under section 47. The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date but who furnished those details in FORM GSTR-1 between 19th December 2019 and 10th January 2020. The amendment is made under section 128 of the Act and is deemed effective from 19th December 2019.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings allowed if submitted within the specified remedial window under section 47.
The amendment waives the late fee payable under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR-1 for July 2017 to November 2019 by the due date but who furnished those details in FORM GSTR-1 between 19th December 2019 and 10th January 2020. The amendment is made under section 128 of the Act and is deemed effective from 19th December 2019.
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