Late fee waiver for delayed GSTR-1 filings where registrants submit outstanding outward-supply details within prescribed remedial window. The notification amends the prior state GST notification to waive the late fee payable for delayed furnishing of FORM GSTR-1 for the stated earlier months, provided registered persons furnish the outward-supply details in FORM GSTR-1 within the prescribed remedial filing window; the waiver applies to the late fee under the relevant statutory provision and is effective from the commencement of that remedial window.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings where registrants submit outstanding outward-supply details within prescribed remedial window.
The notification amends the prior state GST notification to waive the late fee payable for delayed furnishing of FORM GSTR-1 for the stated earlier months, provided registered persons furnish the outward-supply details in FORM GSTR-1 within the prescribed remedial filing window; the waiver applies to the late fee under the relevant statutory provision and is effective from the commencement of that remedial window.
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