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    <title>Notification to provide relief to taxpayers 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 / quarter ending 31.03.2020.</title>
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    <description>The notification amends a prior finance department notification to provide a conditional waiver of the late fee under section 47 for registered persons who fail to furnish FORM GSTR 1 for the identified periods by the original due date, provided they furnish the required outward supply details in FORM GSTR 1 on or before the specified extended cutoff date.</description>
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      <title>Notification to provide relief to taxpayers 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 / quarter ending 31.03.2020.</title>
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      <description>The notification amends a prior finance department notification to provide a conditional waiver of the late fee under section 47 for registered persons who fail to furnish FORM GSTR 1 for the identified periods by the original due date, provided they furnish the required outward supply details in FORM GSTR 1 on or before the specified extended cutoff date.</description>
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