Late fee reduction for delayed GSTR-1 filings curbs daily penalty exposure while preserving compliance requirements. The notification waives the portion of late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date where the fee exceeds a specified per day threshold; a lower per day threshold applies where there are no outward supplies, with the excess waived under the powers conferred by the Act.
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 reduction for delayed GSTR-1 filings curbs daily penalty exposure while preserving compliance requirements.
The notification waives the portion of late fee payable by a registered person for failure to furnish details of outward supplies in FORM GSTR-1 by the due date where the fee exceeds a specified per day threshold; a lower per day threshold applies where there are no outward supplies, with the excess waived under the powers conferred by the Act.
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