Late fee waiver for GSTR-1 filing allows submission for specified pandemic months by June 30 without late fee. The notification amends an earlier Punjab GST notification to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR 1 for March 2020, April 2020, May 2020 and the quarter ending 31st March 2020, on condition that the required FORM GSTR 1 is filed on or before 30th June 2020; the amendment is notified as effective from 3rd April 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-1 filing allows submission for specified pandemic months by June 30 without late fee.
The notification amends an earlier Punjab GST notification to waive the late fee under section 47 for registered persons who failed to furnish outward supplies in FORM GSTR 1 for March 2020, April 2020, May 2020 and the quarter ending 31st March 2020, on condition that the required FORM GSTR 1 is filed on or before 30th June 2020; the amendment is notified as effective from 3rd April 2020.
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