Late fee waiver for delayed GSTR 1 filing: excess daily penalties above prescribed minima are waived by state notification. The State notification waives the portion of late fee for delayed filing of Form GSTR-1 that exceeds a prescribed daily threshold; a lower threshold applies where there are no outward supplies in the relevant month or quarter.
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Provisions expressly mentioned in the judgment/order text.
Late fee waiver for delayed GSTR 1 filing: excess daily penalties above prescribed minima are waived by state notification.
The State notification waives the portion of late fee for delayed filing of Form GSTR-1 that exceeds a prescribed daily threshold; a lower threshold applies where there are no outward supplies in the relevant month or quarter.
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