https://www.taxtmi.com/forum/issue?id=118873 Late fee for delayed filing of FORM GSTR-1 is a statutory filing-related charge automatically levied and collected by the Common Portal; specified waiver notifications apply only for defined periods and conditions. Recovery of unpaid late fee is distinct from tax assessment procedures and, where the amount is admitted or enforced by the portal, may be effected directly under the statutory recovery mechanism without issuance of a show cause notice. en-us Tue, 28 Nov 2023 21:53:22 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118873 Late fee for delayed filing of FORM GSTR-1 is a statutory filing-related charge automatically levied and collected by the Common Portal; specified waiver notifications apply only for defined periods and conditions. Recovery of unpaid late fee is distinct from tax assessment procedures and, where the amount is admitted or enforced by the portal, may be effected directly under the statutory recovery mechanism without issuance of a show cause notice. Discussion-Forum GST Tue, 28 Nov 2023 21:53:22 +0530 https://www.taxtmi.com/forum/issue?id=118873