https://www.taxtmi.com/notifications?id=137473 The notification waives, for tax periods from June, 2021 onwards, the portion of late fee under section 47 that exceeds a fixed amount specified for each class of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date; three classes are defined by nil outward supplies and by aggregate turnover bands in the preceding financial year, and the waiver is applied as the excess over the prescribed amount in the Table. en-us Fri, 24 Dec 2021 00:00:00 +0530 Fri, 14 Jan 2022 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137473 The notification waives, for tax periods from June, 2021 onwards, the portion of late fee under section 47 that exceeds a fixed amount specified for each class of registered persons who fail to furnish outward supplies in FORM GSTR-1 by the due date; three classes are defined by nil outward supplies and by aggregate turnover bands in the preceding financial year, and the waiver is applied as the excess over the prescribed amount in the Table. Notifications GST - States Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137473