Late fee waiver for GSTR-1 filings: excess late fees waived, reduced daily levy for nil outward supplies. Waiver of late fees applies to registered persons failing to furnish details of outward supplies in FORM GSTR-1 by the due date; the Government waives the portion of the late fee that exceeds a prescribed daily amount, with a lower daily threshold for periods where there are no outward supplies. The waiver is effected by state notification and made effective retrospectively from a date in January 2018.
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 GSTR-1 filings: excess late fees waived, reduced daily levy for nil outward supplies.
Waiver of late fees applies to registered persons failing to furnish details of outward supplies in FORM GSTR-1 by the due date; the Government waives the portion of the late fee that exceeds a prescribed daily amount, with a lower daily threshold for periods where there are no outward supplies. The waiver is effected by state notification and made effective retrospectively from a date in January 2018.
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