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    <title>Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.</title>
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    <description>The notification conditionally waives the late fee for delayed submission of FORM GSTR-1 for the specified months and the quarter ending 31st March, 2020 where registered persons who failed to furnish outward supply details by the original due date do so on or before the prescribed extended deadline, as effected by an inserted proviso to an existing notification under the state GST framework.</description>
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      <description>The notification conditionally waives the late fee for delayed submission of FORM GSTR-1 for the specified months and the quarter ending 31st March, 2020 where registered persons who failed to furnish outward supply details by the original due date do so on or before the prescribed extended deadline, as effected by an inserted proviso to an existing notification under the state GST framework.</description>
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