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Notification No. 53/2020 -Central Tax Dated 24th June, 2020 | CONDITIONAL WAIVER OF LATE FEE FOR DELAYED FILING OF GSTR-1

CONDITIONAL WAIVER OF LATE FEE FOR DELAYED FILING OF GSTR-1

Waiver from late fee payable on account of delayed filing of GSTR-1 has been provided, subject to such GSTR-1 being filed on or before the due date as prescribed.

Late fee payable in respect of delayed filing of GSTR-1 shall stand waived off subject to the condition that such return is filed on or before the due date as provided under;

Tax period (Month/ Quarter) Conditional due date to file GSTR-1 for late fee waiver
March 2020 10.07.2020
April 2020 24.07.2020
May 2020 28.07.2020
June 2020 05.08.2020
January 2020 ~ March 2020 17.07.2020
April 2020 ~ June 2020 03.08.2020

 

Notification No. 53/2020 -Central Tax Dated 24th June, 2020 |

Corrigendium to Notification No. 53/2020 -Central Tax Dated 24th June, 2020 |

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