https://www.taxtmi.com/notifications?id=135857 The notification waives the portion of the late fee payable under section 47 for failure to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods from June 2021 onwards, to the extent such fee exceeds specified fixed amounts. It creates a three-tier classification of registered persons-those with nil outward supplies; those with aggregate turnover up to a lower threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that lower threshold up to a higher threshold (excluding nil suppliers)-with corresponding prescribed capped amounts set out in the Table. en-us Wed, 09 Jun 2021 00:00:00 +0530 Sat, 12 Jun 2021 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135857 The notification waives the portion of the late fee payable under section 47 for failure to furnish details of outward supplies in FORM GSTR-1 by the due date for tax periods from June 2021 onwards, to the extent such fee exceeds specified fixed amounts. It creates a three-tier classification of registered persons-those with nil outward supplies; those with aggregate turnover up to a lower threshold in the preceding financial year (excluding nil suppliers); and those with aggregate turnover above that lower threshold up to a higher threshold (excluding nil suppliers)-with corresponding prescribed capped amounts set out in the Table. Notifications GST - States Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135857