Late fee cap for belated GSTR 1 filing reduced and excess waived, with a lower cap for nil outward supplies. The notification limits and waives late fees for delayed FORM GSTR-1 filing: late fee amounts in excess of twenty five rupees per day for failure to furnish outward supplies are waived, and where there are no outward supplies the waiver reduces payable late fee to ten rupees per day; issued pursuant to statutory authority and the tax council's recommendation.
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 cap for belated GSTR 1 filing reduced and excess waived, with a lower cap for nil outward supplies.
The notification limits and waives late fees for delayed FORM GSTR-1 filing: late fee amounts in excess of twenty five rupees per day for failure to furnish outward supplies are waived, and where there are no outward supplies the waiver reduces payable late fee to ten rupees per day; issued pursuant to statutory authority and the tax council's recommendation.
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