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    <title>Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers by amending Notification No. 118-F.T. dated 24.01.2018</title>
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    <description>Amends a prior notification to waive the late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters but furnish the outward supplies on or before the substituted proviso dates; covers March-June 2020 for monthly filers and January-June 2020 for quarterly filers, and is deemed effective from 24 June 2020.</description>
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      <description>Amends a prior notification to waive the late fee for registered persons who fail to furnish FORM GSTR-1 for specified months and quarters but furnish the outward supplies on or before the substituted proviso dates; covers March-June 2020 for monthly filers and January-June 2020 for quarterly filers, and is deemed effective from 24 June 2020.</description>
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