Notification No. 33/2020- Central Tax, dated 03.04.2020 - Notification under section 128 of GST Act is being issued for waiver of late fee for delay in furnishing the statement of outward supplies in FORM GSTR-1 for taxpayers for the tax periods March, 2020 to May, 2020 and for quarter ending 31st March 2020 if the same are furnished on or before 30th day of June, 2020.
Further, Government has notified that the amount of late fee payable shall stand waived for the taxpayers who failed to furnish the details of outward supplies in form GSTR-1 for the period from July-2017 to November-2019 by the due date but furnishes the said details in form GSTR-1 between the period 19th December 2019 to 17th January 2020. Please refer notification 74/2019 dated 27 December 2019 in this regard.
You may refere to judgement of Anishia Chandrakanth Vs Superintendent [Kerala High Court] which set aside notice issued for levy of late fees for delayed filing of GSTR-9C which was filed before amnesty scheme
CAclubindia
