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<h1>Assam GST Act Amendment Waives Late Fees for Delayed FORM GSTR-1 Submissions; Section 47 Affected.</h1> The Government of Assam, under the Assam Goods and Services Tax Act, 2017, has amended Notification No. FTX.56/2017/Pt-I/449 dated August 19, 2020. Effective from June 1, 2021, the amendment waives late fees under Section 47 for registered persons failing to submit FORM GSTR-1 by the due date. The waiver applies to fees exceeding specified amounts: 250 rupees for those with nil outward supplies, 1,000 rupees for those with a turnover up to 1.5 crores, and 2,500 rupees for those with a turnover between 1.5 and 5 crores in the preceding financial year.
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