Late fee waiver for delayed GSTR-1 filings if outstanding returns are filed by the extended deadline. Temporary waiver of the late fee payable under section 47 is granted for failures to furnish outward supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided the registered person files FORM GSTR-1 on or before 30th June 2020.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings if outstanding returns are filed by the extended deadline.
Temporary waiver of the late fee payable under section 47 is granted for failures to furnish outward supply details in FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31st March 2020, provided the registered person files FORM GSTR-1 on or before 30th June 2020.
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