Delhi
WAIVER OF LATE FEE FOR DELAY IN FURNISHING GSTR-1
Updated on:21st Dec, 2020
In the said notification, for the fourth proviso, the following proviso shall be substituted, namely:– “Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table belowin FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3)....
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