https://www.taxtmi.com/notifications?id=132459 Waiver of late fees is provided for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for specified months/quarters but who file those details within a prescribed compliance window; the waiver covers the late fee payable under section 47 and is effected by amending the prior notification to allow retrospective regularisation without incurring the section 47 late fee, with the amendment effective from the start of the compliance window. en-us Tue, 31 Dec 2019 00:00:00 +0530 Thu, 09 Apr 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132459 Waiver of late fees is provided for registered persons who failed to furnish outward supplies details in FORM GSTR-1 for specified months/quarters but who file those details within a prescribed compliance window; the waiver covers the late fee payable under section 47 and is effected by amending the prior notification to allow retrospective regularisation without incurring the section 47 late fee, with the amendment effective from the start of the compliance window. Notifications GST - States Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132459