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    <title>PROVIDING 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>A conditional waiver of the late fee for failure to furnish outward supply details in FORM GSTR-1 is granted for the listed tax periods where the registered person furnishes those details in FORM GSTR-1 on or before the extended compliance date; upon such timely submission the late fee payable under the Act stands waived for the relevant months and quarter.</description>
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      <description>A conditional waiver of the late fee for failure to furnish outward supply details in FORM GSTR-1 is granted for the listed tax periods where the registered person furnishes those details in FORM GSTR-1 on or before the extended compliance date; upon such timely submission the late fee payable under the Act stands waived for the relevant months and quarter.</description>
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