https://www.taxtmi.com/notifications?id=136470 The amendment waives the portion of late fee under section 47 for failure to file FORM GSTR-1 for tax periods from June 2021 onward, by capping the payable late fee according to three classes of registered persons (nil outward suppliers; those with lower aggregate turnover in the preceding year excluding nil suppliers; and those in a higher turnover band excluding nil suppliers), and makes the amendment effective from 1 June 2021. en-us Thu, 29 Jul 2021 00:00:00 +0530 Wed, 01 Sep 2021 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136470 The amendment waives the portion of late fee under section 47 for failure to file FORM GSTR-1 for tax periods from June 2021 onward, by capping the payable late fee according to three classes of registered persons (nil outward suppliers; those with lower aggregate turnover in the preceding year excluding nil suppliers; and those in a higher turnover band excluding nil suppliers), and makes the amendment effective from 1 June 2021. Notifications GST - States Thu, 29 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136470