Late fee caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period. Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.
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 caps for GSTR-1 filing: waiver of excess late fees for specified classes of registrants effective from the stated tax period.
Insert provision waiving late fee amounts in excess of specified caps for failure to furnish outward supplies in FORM GSTR-1 by the due date for tax periods/quarters from June 2021 onward, with distinct caps prescribed for registrants with nil outward supplies and for registrants falling within two turnover bands based on their preceding financial year aggregate turnover.
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