https://www.taxtmi.com/forum/issue?id=118227 The operative provision for the GSTR-1 late fee is Notification No. 4/18-CT dated 23.1.18, as amended by subsequent central tax notifications including those issued on 31-12-2018, 26-12-2019, 10-01-2020, 03-04-2020, 24-06-2020 and 01-06-2021; no notifications on this issue have been issued after 01-06-2021. en-us Mon, 14 Nov 2022 10:54:47 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118227 The operative provision for the GSTR-1 late fee is Notification No. 4/18-CT dated 23.1.18, as amended by subsequent central tax notifications including those issued on 31-12-2018, 26-12-2019, 10-01-2020, 03-04-2020, 24-06-2020 and 01-06-2021; no notifications on this issue have been issued after 01-06-2021. Discussion-Forum GST Mon, 14 Nov 2022 10:54:47 +0530 https://www.taxtmi.com/forum/issue?id=118227