Late fee waiver for delayed GSTR-1 filings allows relief when outstanding outward-supply details are filed within a prescribed relief window. The State Government amended a prior notification to waive the late fee under section 47 for registered persons who failed to file FORM GSTR 1 for outward supplies for July 2017 to September 2018 by the due date, provided those persons furnish the required GSTR 1 details within the prescribed relief filing window; the amendment is issued under section 128 and limited to late-fee waiver as an administrative relief.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings allows relief when outstanding outward-supply details are filed within a prescribed relief window.
The State Government amended a prior notification to waive the late fee under section 47 for registered persons who failed to file FORM GSTR 1 for outward supplies for July 2017 to September 2018 by the due date, provided those persons furnish the required GSTR 1 details within the prescribed relief filing window; the amendment is issued under section 128 and limited to late-fee waiver as an administrative relief.
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