Late fee waiver for GSTR-1 non-filers: excess daily penalty amounts waived, reduced minimum levy where no outward supplies. The State Government authorises a waiver of the late fee for registered persons failing to furnish FORM GSTR-1: the portion of the late fee in excess of twenty-five rupees per day is waived generally, and where there are no outward supplies the portion in excess of ten rupees per day is waived; the waiver is effective from 23 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 non-filers: excess daily penalty amounts waived, reduced minimum levy where no outward supplies.
The State Government authorises a waiver of the late fee for registered persons failing to furnish FORM GSTR-1: the portion of the late fee in excess of twenty-five rupees per day is waived generally, and where there are no outward supplies the portion in excess of ten rupees per day is waived; the waiver is effective from 23 January 2018.
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