Recovery of Late Fees of GSTR-1

[Soumya Chattopadhyay]

Sir,

Please guide whether Late Fees under GSTR-1 can be directly recoverable under GST.

AI Summary

Late fee recovery: statutory filing charges can be enforced via the portal and recovered without tax assessment procedures.
Late fee for delayed filing of FORM GSTR-1 is a statutory filing-related charge automatically levied and collected by the Common Portal; specified waiver notifications apply only for defined periods and conditions. Recovery of unpaid late fee is distinct from tax assessment procedures and, where the amount is admitted or enforced by the portal, may be effected directly under the statutory recovery mechanism without issuance of a show cause notice.