Late fee waiver for delayed GSTR-1 filing relieves excess daily penalty above a prescribed threshold as administrative relief. The State Government waives the amount of late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date to the extent it exceeds a specified daily threshold, with a lower threshold where there are no outward supplies in the relevant month or quarter; the waiver is an administrative relief announced by the Finance Department.
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 relieves excess daily penalty above a prescribed threshold as administrative relief.
The State Government waives the amount of late fee payable for failure to furnish details of outward supplies in FORM GSTR-1 by the due date to the extent it exceeds a specified daily threshold, with a lower threshold where there are no outward supplies in the relevant month or quarter; the waiver is an administrative relief announced by the Finance Department.
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