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<h1>Punjab Waives Late Fee for Delayed FORM GSTR-1 Submissions; Reduces Charges as Per GST Act 2017.</h1> The Government of Punjab, through the Department of Excise and Taxation, has issued a notification waiving the late fee for registered persons who fail to submit details of outward supplies in FORM GSTR-1 by the due date, as per the Punjab Goods and Services Tax Act, 2017. This waiver applies from January 23, 2018, reducing the late fee to twenty-five rupees per day. If there are no outward supplies in a month or quarter, the late fee is further reduced to ten rupees per day. This decision was made following recommendations from the Council.