The Delhi Government notified to waive off late fee for the months of March, 2020, April, 2020 and May, 2020 on failure to furnish details of outward supplies in FORM GSTR-1 but furnishes details in FORM GSTR-1.
The government empowered under section 128 of the Delhi Goods and Services Tax Act, 2017 amended the Notification No. 04/2018-State Tax, dated the 23rd February, 2018.
In the said notification, after the third proviso, the “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 furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.” proviso shall be inserted.
This notification shall come into force retrospectively from 3rd April, 2020.Subscribe Taxscan AdFree to view the Judgment