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    <description>Amendment adds a proviso waiving the late fee payable under the State GST Act for delayed FORM GSTR-1 filings relating to March, April and May 2020 and the quarter ending 31 March 2020, provided registered persons who failed to file by the due date furnish the required outward supplies details in FORM GSTR-1 on or before 30 June 2020.</description>
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      <description>Amendment adds a proviso waiving the late fee payable under the State GST Act for delayed FORM GSTR-1 filings relating to March, April and May 2020 and the quarter ending 31 March 2020, provided registered persons who failed to file by the due date furnish the required outward supplies details in FORM GSTR-1 on or before 30 June 2020.</description>
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