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    <title>Waiver of late fee for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by due date</title>
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    <description>Late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date is waived to the extent it exceeds twenty-five rupees per day of default. Where there are no outward supplies in a month or quarter, the waiver applies to the extent the late fee exceeds ten rupees per day. The notification establishes a late fee waiver framework for delayed GST return filing.</description>
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      <description>Late fee payable for failure to furnish outward supply details in FORM GSTR-1 by the due date is waived to the extent it exceeds twenty-five rupees per day of default. Where there are no outward supplies in a month or quarter, the waiver applies to the extent the late fee exceeds ten rupees per day. The notification establishes a late fee waiver framework for delayed GST return filing.</description>
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