Late fee waiver for delayed GSTR-1 filings reduces daily excess charges; lower threshold applies when no outward supplies. Waiver of late fee for delayed filing of FORM GSTR-1 limits the recoverable daily penalty by establishing modest daily threshold amounts above which additional late fees are waived, and provides a lower daily threshold where there are no outward supplies, thereby reducing the financial exposure for late filers of the return.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR-1 filings reduces daily excess charges; lower threshold applies when no outward supplies.
Waiver of late fee for delayed filing of FORM GSTR-1 limits the recoverable daily penalty by establishing modest daily threshold amounts above which additional late fees are waived, and provides a lower daily threshold where there are no outward supplies, thereby reducing the financial exposure for late filers of the return.
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