GSTR1 Late fee

[Bharat Cholleti]

Dear sir,

How much is the GSTR-1 late fee and its notification number please

[KASTURI SETHI]

See Notification No.4/18-CT dated 23.1.18 as amended by 75/2018-C.T. dated 31-12-2018,74/2019-C.T. dated 26-12-2019, 4/2020-C.T. dated 10-01-2020, 33/2020-C.T. dated 03-04-2020, 53/2020-C.T. dated 24-06-2020, 20/2021-C.T. dated 01-06-2021.

[Bharat Cholleti]

Thank you sir,

in current year 2022 latest is there any

[KASTURI SETHI]

No notification has been issued after 1.6.21 on this issue.This is the latest.

AI Summary

GSTR-1 late fee governed by central tax notifications; no amendments issued after June 2021 are current.
The operative provision for the GSTR-1 late fee is Notification No. 4/18-CT dated 23.1.18, as amended by subsequent central tax notifications including those issued on 31-12-2018, 26-12-2019, 10-01-2020, 03-04-2020, 24-06-2020 and 01-06-2021; no notifications on this issue have been issued after 01-06-2021.