TMI BlogReduction / Waiver of late fee in case of delayed filing of FORM GSTR-1X X X X Extracts X X X X X X X X Extracts X X X X ..... s conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. ] 2 [ Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons who have nil outward supplies in the tax period Two hundred and fifty Rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One thousand rupees 3. Registered persons having an aggreg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 24-06-2020 before it was read as 4 [ Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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