Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Reduction of late fee for delayed GSTR-1 filing: waiver applies only to late-fee amounts exceeding prescribed daily thresholds. The State Government waives the portion of the late fee for failure to furnish FORM GSTR-1 that exceeds a specified daily threshold; a lower excess threshold for waiver applies where there are no outward supplies for the relevant month or quarter, thereby reducing the effective daily late-fee burden for delayed GSTR-1 filing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reduction of late fee for delayed GSTR-1 filing: waiver applies only to late-fee amounts exceeding prescribed daily thresholds.
The State Government waives the portion of the late fee for failure to furnish FORM GSTR-1 that exceeds a specified daily threshold; a lower excess threshold for waiver applies where there are no outward supplies for the relevant month or quarter, thereby reducing the effective daily late-fee burden for delayed GSTR-1 filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.