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of <h1>Puducherry GST Amendment: Late Fee Waivers for GSTR-1 Filings for Nil to 5 Crore Turnover Effective June 2021.</h1> The Government of Puducherry has amended Notification No. G.O. Ms. No. 9, dated January 23, 2018, under the Puducherry Goods and Services Tax Act, 2017. Effective from June 1, 2021, the amendment waives the late fee for filing FORM GSTR-1 beyond the specified amount for certain registered persons. The waiver applies to those with nil outward supplies, with a fee of INR 250, those with an annual turnover up to INR 1.5 crores, with a fee of INR 1,000, and those with a turnover between INR 1.5 crores and INR 5 crores, with a fee of INR 2,500.
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