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<h1>Gujarat Govt Waives Late Fees for Delayed GSTR-1 Filing under GST Act 2017; Applies for Exceeding Fees Only.</h1> The Government of Gujarat, under the Gujarat Goods and Services Tax Act, 2017, has issued a notification waiving late fees for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date. The waiver applies to fees exceeding twenty-five rupees per day of delay. If there are no outward supplies in a given month or quarter, the late fee is waived for amounts exceeding ten rupees per day. This decision was made based on the recommendations of the Council and is effective as per the notification dated January 23, 2018.