Waiver of a Portion of the Late Fee Payable Under Section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-1 within the due date. - G.O.Ms.No.083 - Andhra Pradesh SGST
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Late fee waiver for delayed GSTR 1 filing limits penalties above a daily threshold, reduced where no outward supplies. The Government waives the amount of late fee payable by any registered person for failure to furnish details of outward supplies in FORM GSTR 1 by the due date to the extent that such fee exceeds a specified amount per day; where there are no outward supplies for the month or quarter, the waiver applies to the extent the fee exceeds a lower specified amount per day, providing differential relief for nil supply 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 GSTR 1 filing limits penalties above a daily threshold, reduced where no outward supplies.
The Government waives the amount of late fee payable by any registered person for failure to furnish details of outward supplies in FORM GSTR 1 by the due date to the extent that such fee exceeds a specified amount per day; where there are no outward supplies for the month or quarter, the waiver applies to the extent the fee exceeds a lower specified amount per day, providing differential relief for nil supply periods.
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