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    <title>Reduction of late fee in case of delayed filing of FORM GSTR-1</title>
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    <description>The notification limits and waives late fees for delayed FORM GSTR-1 filing: late fee amounts in excess of twenty five rupees per day for failure to furnish outward supplies are waived, and where there are no outward supplies the waiver reduces payable late fee to ten rupees per day; issued pursuant to statutory authority and the tax council&#039;s recommendation.</description>
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      <description>The notification limits and waives late fees for delayed FORM GSTR-1 filing: late fee amounts in excess of twenty five rupees per day for failure to furnish outward supplies are waived, and where there are no outward supplies the waiver reduces payable late fee to ten rupees per day; issued pursuant to statutory authority and the tax council&#039;s recommendation.</description>
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