Late fee waiver for delayed GSTR-1 filings allowed when returns are furnished within the specified compliance window. The notification inserts a proviso waiving the late fee under Section 47 for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for July 2017-November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020; the amendment is effective from 19th December, 2019.
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.
Late fee waiver for delayed GSTR-1 filings allowed when returns are furnished within the specified compliance window.
The notification inserts a proviso waiving the late fee under Section 47 for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for July 2017-November 2019 by the due date, provided they furnish those details in FORM GSTR-1 between 19th December, 2019 and 10th January, 2020; the amendment is effective from 19th December, 2019.
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