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    <title>Seeks to insert proviso in Notification No. 04/2018– State Tax, dated the 23rd February, 2018</title>
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    <description>The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.</description>
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      <description>The amendment inserts a proviso waiving the amount of late fee under the statutory late fee provision for the months of March, April and May 2020, and for the quarter ending 31st March 2020, where registered persons who failed to furnish outward supplies in FORM GSTR-1 by the due date furnish those details on or before 30th June 2020; the amendment takes effect from 3rd April 2020.</description>
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