Late fee waiver for delayed GST returns: extended deadlines permit penalty relief if returns filed by specified dates. The notification substitutes the third proviso to waive late fees for registered persons who did not furnish outward supply details in FORM GSTR-1 by the original due dates, if those details are furnished by the specified extended dates for the listed months and quarters in early 2020, thereby creating a time-limited compliance window under the State GST enabling provision.
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 GST returns: extended deadlines permit penalty relief if returns filed by specified dates.
The notification substitutes the third proviso to waive late fees for registered persons who did not furnish outward supply details in FORM GSTR-1 by the original due dates, if those details are furnished by the specified extended dates for the listed months and quarters in early 2020, thereby creating a time-limited compliance window under the State GST enabling provision.
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