Late fee waiver for GSTR 1 filings: excess late fees waived for specified classes failing to file outward supplies. Waives, for tax periods from June 2021 onward, the portion of late fee under section 47 in excess of the amounts specified in column (3) of the Table for the corresponding classes of registered persons in column (2) who fail to furnish details of outward supplies in FORM GSTR 1 by the due date; the classes include registered persons with nil outward supplies and two turnover-based categories, and the proviso is effective from 1 June 2021.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR 1 filings: excess late fees waived for specified classes failing to file outward supplies.
Waives, for tax periods from June 2021 onward, the portion of late fee under section 47 in excess of the amounts specified in column (3) of the Table for the corresponding classes of registered persons in column (2) who fail to furnish details of outward supplies in FORM GSTR 1 by the due date; the classes include registered persons with nil outward supplies and two turnover-based categories, and the proviso is effective from 1 June 2021.
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