Late fee waiver for delayed GSTR-1 filings: excess late fees waived for specified classes of registered persons. The notification inserts a proviso waiving the portion of late fee payable under the GST provision that exceeds specified amounts for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods or quarters from June, 2021 onward, with capped amounts set separately for nil outward suppliers and for registered persons within two aggregate turnover bands in the preceding financial year.
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 waiver for delayed GSTR-1 filings: excess late fees waived for specified classes of registered persons.
The notification inserts a proviso waiving the portion of late fee payable under the GST provision that exceeds specified amounts for registered persons who fail to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods or quarters from June, 2021 onward, with capped amounts set separately for nil outward suppliers and for registered persons within two aggregate turnover bands in the preceding financial year.
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