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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.</title>
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    <description>Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, provided the returns are filed on or before prescribed extended dates listed for each month/quarter; the amendment substitutes the earlier proviso and is deemed effective from 24 June 2020.</description>
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      <description>Waiver of late fee is provided for registered persons who fail to furnish outward supply details in FORM GSTR-1 for specified months and quarters, provided the returns are filed on or before prescribed extended dates listed for each month/quarter; the amendment substitutes the earlier proviso and is deemed effective from 24 June 2020.</description>
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