Rationalization of late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1 - G.O.MS.No. 195 - Andhra Pradesh SGST

Andhra Pradesh Amends GSTR-1 Late Fee Structure: New Caps for Different Turnover Categories Effective June 2021.

The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has amended the late fee structure for delays in submitting the GSTR-1 form. Effective from June 2021, the late fee is waived beyond specified amounts for different categories of registered persons. For those with nil outward supplies, the fee is capped at 250 rupees. For entities with a turnover up to 1.5 crores, the fee is 1,000 rupees, and for those with a turnover between 1.5 crores and 5 crores, it is 2,500 rupees. These changes follow recommendations from the GST Council.