Waives the amount of late fee payable furnish the details of outward supplies for any month/quarter in FORM GSTR-1. - 04/2018-State Tax - Arunachal Pradesh SGST
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Late fee waiver for delayed GSTR-1 filings limits payable late fees beyond a prescribed daily minimum threshold. Waiver applies to the portion of the late fee for failure to furnish outward supplies in FORM GSTR-1 by the due date, excusing the amount that exceeds a prescribed daily minimum, with a reduced daily minimum where there are no outward supplies for the relevant period.
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 filings limits payable late fees beyond a prescribed daily minimum threshold.
Waiver applies to the portion of the late fee for failure to furnish outward supplies in FORM GSTR-1 by the due date, excusing the amount that exceeds a prescribed daily minimum, with a reduced daily minimum where there are no outward supplies for the relevant period.
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