Reduction of late fee for delayed GSTR-1 filing: waiver of excess charges, with lower threshold for nil supplies. The State Government, under section 128 of the Jammu and Kashmir GST Act, 2017, waives the portion of the late fee for failure to furnish FORM GSTR-1 that exceeds a specified per day threshold; a lower threshold applies where there are no outward supplies. The waiver reduces the payable late fee for registered persons who file GSTR-1 after the due date under section 47. The notification is effective from 23 January 2018.
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Provisions expressly mentioned in the judgment/order text.
Reduction of late fee for delayed GSTR-1 filing: waiver of excess charges, with lower threshold for nil supplies.
The State Government, under section 128 of the Jammu and Kashmir GST Act, 2017, waives the portion of the late fee for failure to furnish FORM GSTR-1 that exceeds a specified per day threshold; a lower threshold applies where there are no outward supplies. The waiver reduces the payable late fee for registered persons who file GSTR-1 after the due date under section 47. The notification is effective from 23 January 2018.
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