The Delhi Government waived off the late fee on failure to furnish details of outward supplies in FORM GSTR-1.
The notification seeks to amend Notification No. 4/2018–State Tax, dated the 23rd February, 2018, wherein 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 notified that the amount of late fee payable under section 47 of the Act shall stand waived for the registered persons who fail to furnish the details of outward supplies during various quarters.
Firstly, the registered persons who fail to furnish the details of outward supplies for the months or quarter of March, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 10 July, 2020.
Secondly, the registered persons who fail to furnish the details of outward supplies for the months of April, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 24 July, 2020.
Thirdly, the registered persons who fail to furnish the details of outward supplies for the months of May, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 28 July, 2020.
Fourthly, the registered persons who fail to furnish the details of outward supplies for the months of June, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 5 August, 2020.
Fifthly, the registered persons who fail to furnish the details of outward supplies for the quarter of January to March, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 17 July, 2020.
Lastly, the registered persons who fail to furnish the details of outward supplies for the quarter of April to June, 2020 in FORM GSTR-1 by the due date, but furnish the said details on or before the 3 August, 2020.
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