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    <title>Notification 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 under the HGST Act, 2017.</title>
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    <description>The notification amends a prior departmental notification to waive statutory late fees for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the specified months and quarter, provided they submit those details in FORM GSTR-1 on or before the prescribed extended cutoff date, thereby creating a time-limited conditional relief from late-fee liability.</description>
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      <title>Notification 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 under the HGST Act, 2017.</title>
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      <description>The notification amends a prior departmental notification to waive statutory late fees for registered persons who failed to furnish outward-supply details in FORM GSTR-1 for the specified months and quarter, provided they submit those details in FORM GSTR-1 on or before the prescribed extended cutoff date, thereby creating a time-limited conditional relief from late-fee liability.</description>
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