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Late fee waiver for delayed GSTR-1 filing granted where returns for specified months and quarters are filed by stated dates. Substitution of the fourth proviso to Notification SRO No. 33 grants a conditional late fee waiver for registered persons who fail to furnish outward supplies in FORM GSTR 1 by the original due date but furnish those details on or before specified extended dates listed in the Table for particular months and quarters. The amendment is made under section 128 of the Jammu and Kashmir GST Act, 2017 and is deemed to have come into force from 24-06-2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filing granted where returns for specified months and quarters are filed by stated dates.
Substitution of the fourth proviso to Notification SRO No. 33 grants a conditional late fee waiver for registered persons who fail to furnish outward supplies in FORM GSTR 1 by the original due date but furnish those details on or before specified extended dates listed in the Table for particular months and quarters. The amendment is made under section 128 of the Jammu and Kashmir GST Act, 2017 and is deemed to have come into force from 24-06-2020.
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