Late fee waiver for delayed GSTR-1 filing limits recoverable charges to fixed daily thresholds, easing filing compliance burdens. A State GST notification limits late-fee liability for failure to furnish FORM GSTR-1 by waiving the component of late fee that exceeds a prescribed daily threshold, and prescribes a lower daily threshold for registered persons reporting no outward supplies for the month or quarter, thereby reducing the net recoverable charge for delayed filing.
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 recoverable charges to fixed daily thresholds, easing filing compliance burdens.
A State GST notification limits late-fee liability for failure to furnish FORM GSTR-1 by waiving the component of late fee that exceeds a prescribed daily threshold, and prescribes a lower daily threshold for registered persons reporting no outward supplies for the month or quarter, thereby reducing the net recoverable charge for delayed filing.
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