Waiver of late fee payable by registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date - G.O. Ms. No. 09 - Puducherry SGST
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Late fee waiver for delayed GSTR-1 filing limits payable fee above nominal per-day thresholds for registered persons. The notification waives the portion of the late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, limiting enforceable liability to a specified nominal per day amount; a lower nominal per day threshold applies where there are no outward supplies.
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.
Late fee waiver for delayed GSTR-1 filing limits payable fee above nominal per-day thresholds for registered persons.
The notification waives the portion of the late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date, limiting enforceable liability to a specified nominal per day amount; a lower nominal per day threshold applies where there are no outward supplies.
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