Waiver of late fee for GSTR 1 non filing: excess daily charges waived; reduced waiver where no outward supplies. The State Government waives the portion of the daily late fee for failing to furnish FORM GSTR 1 that exceeds twenty five rupees per day for registered persons; if there are no outward supplies in the period, the waiver applies to the extent the late fee exceeds ten rupees per day. The concession is limited to excess amounts and is issued under powers conferred by the State GST law on the recommendation of the Council.
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.
Waiver of late fee for GSTR 1 non filing: excess daily charges waived; reduced waiver where no outward supplies.
The State Government waives the portion of the daily late fee for failing to furnish FORM GSTR 1 that exceeds twenty five rupees per day for registered persons; if there are no outward supplies in the period, the waiver applies to the extent the late fee exceeds ten rupees per day. The concession is limited to excess amounts and is issued under powers conferred by the State GST law on the recommendation of the Council.
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