Waiver the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1. - S.O.13/P.A.5/2017/S.128/2018 - Punjab SGST
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Late fee waiver for GSTR-1 non-filing limits daily penalty excess and provides reduced charge for no-activity periods. The notification waives any amount of late fee for failure to furnish FORM GSTR-1 that exceeds a prescribed daily threshold, and provides a lower daily threshold where there are no outward supplies in the relevant month or quarter, thereby reducing the late-filing penalty exposure for registered persons.
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-filing limits daily penalty excess and provides reduced charge for no-activity periods.
The notification waives any amount of late fee for failure to furnish FORM GSTR-1 that exceeds a prescribed daily threshold, and provides a lower daily threshold where there are no outward supplies in the relevant month or quarter, thereby reducing the late-filing penalty exposure for registered persons.
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