Government of Rajasthan provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020

Apr 14, 2020 | by Avantis RegTech Legal Research Team


Finance & Taxation Compliance

The State Government of Rajasthan on April 07, 2020, provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

For relief, Government of Rajasthan insert proviso, after the third proviso in the Notification No. F.12(46)FD/Tax/2017-Pt-IV-159, dated January 23, 2018, which reduced late fee in case of delayed filing of FORM GSTR-1, namely:

Provided also that the amount of late fee payable under section 47 of the Rajasthan Goods and Services Tax Act, 2017, which specifies Levy of Late Fee for delay in Furnishing Return, Details, etc, shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending March 31, 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 June 30, 2020.

[Notification No. F.12(46)FD/Tax/2017-Pt-V-165]


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