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        Case ID :
        GST

        Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. - 20/2021 - Central GST (CGST)

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        Late fee cap for delayed GSTR-1 filings waived beyond prescribed amounts for specified classes of registered persons. Caps and waives late fees under section 47 for failure to furnish FORM GSTR-1: for tax periods June 2021 onwards, the total late fee payable shall be waived to the extent it exceeds prescribed amounts for specified classes of registered persons (nil outward supplies; aggregate turnover up to a lower threshold; aggregate turnover above that lower threshold and up to a higher threshold).
                      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 delayed GSTR-1 filings waived beyond prescribed amounts for specified classes of registered persons.

                            Caps and waives late fees under section 47 for failure to furnish FORM GSTR-1: for tax periods June 2021 onwards, the total late fee payable shall be waived to the extent it exceeds prescribed amounts for specified classes of registered persons (nil outward supplies; aggregate turnover up to a lower threshold; aggregate turnover above that lower threshold and up to a higher threshold).


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