Late fees for the months of March 2020, April 2020 and May 2020 on failure to furnish details of outward supplies in FORM GSTR-1 was waived-off by the Delhi Government through a notification released only on the condition that GSTR-1 gets filed later on.
According to Section 128 of the Delhi Goods and Services Tax Act, 2017, the state government is provided with the power to amend the Notification No. 04/2018-State Tax, dated the 23rd February 2018.
The new amendment in the notification inserts the following Proviso after the Third proviso which is, “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.”
The new notification will come into force retrospectively from April 3rd, 2020.
With Warm Regards,
CL Bureau.
