Waiver of late fees extended to a later filing deadline for specified district businesses upon GSTR-1 submission. The amendment replaces the earlier filing deadline in the cited notification with a later deadline and declares the change deemed to have come into force on the ninth day of October, 2019. The effect is to extend the period within which registered persons in specified districts, meeting the aggregate turnover threshold, must furnish FORM GSTR-1 details for July 2019 electronically via the common portal to qualify for a waiver of late fees.
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.
Waiver of late fees extended to a later filing deadline for specified district businesses upon GSTR-1 submission.
The amendment replaces the earlier filing deadline in the cited notification with a later deadline and declares the change deemed to have come into force on the ninth day of October, 2019. The effect is to extend the period within which registered persons in specified districts, meeting the aggregate turnover threshold, must furnish FORM GSTR-1 details for July 2019 electronically via the common portal to qualify for a waiver of late fees.
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