Late fee waiver for delayed outward supplies return filing reduces penalties above daily threshold under state GST power. The state government, invoking statutory waiver power under the State GST Act, waives the portion of the late fee payable by registered persons for failure to furnish outward supplies details in FORM GSTR-1 that exceeds a prescribed daily threshold; a proviso further reduces the waived liability for periods with no outward supplies by applying a lower daily threshold, distinguishing nil-supply periods from ordinary filing periods.
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 outward supplies return filing reduces penalties above daily threshold under state GST power.
The state government, invoking statutory waiver power under the State GST Act, waives the portion of the late fee payable by registered persons for failure to furnish outward supplies details in FORM GSTR-1 that exceeds a prescribed daily threshold; a proviso further reduces the waived liability for periods with no outward supplies by applying a lower daily threshold, distinguishing nil-supply periods from ordinary filing periods.
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