Late fee waiver for delayed GSTR-1 filings - excess fees waived for specified classes of registered persons under Bihar GST. The amendment inserts a proviso waiving late fees in excess of specified caps under section 47 for failure to furnish outward supplies in FORM GSTR 1 for tax periods from June 2021 onwards, leaving a capped amount payable for each class of registered person who misses the due date.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings - excess fees waived for specified classes of registered persons under Bihar GST.
The amendment inserts a proviso waiving late fees in excess of specified caps under section 47 for failure to furnish outward supplies in FORM GSTR 1 for tax periods from June 2021 onwards, leaving a capped amount payable for each class of registered person who misses the due date.
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