https://www.taxtmi.com/forum/issue?id=119617 Debate centers on whether statutory late fees for delayed GSTR-1 filings remain enforceable after the limitation for issuing show-cause notices has expired. One position treats the late fee as an independent statutory fine not constrained by show-cause notice limitation, permitting continued demands; another notes taxpayers are liable unless waiver notifications apply and that delayed enforcement may be contestable in principle. Waiver notifications protect taxpayers who filed within specified windows, while those outside such windows lack guaranteed relief, and authoritative clarifications or rulings addressing post-limitation late-fee demands are not cited in the discussion. en-us Wed, 19 Feb 2025 12:17:51 +0530 Thu, 20 Feb 2025 16:42:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119617 Debate centers on whether statutory late fees for delayed GSTR-1 filings remain enforceable after the limitation for issuing show-cause notices has expired. One position treats the late fee as an independent statutory fine not constrained by show-cause notice limitation, permitting continued demands; another notes taxpayers are liable unless waiver notifications apply and that delayed enforcement may be contestable in principle. Waiver notifications protect taxpayers who filed within specified windows, while those outside such windows lack guaranteed relief, and authoritative clarifications or rulings addressing post-limitation late-fee demands are not cited in the discussion. Discussion-Forum GST Wed, 19 Feb 2025 12:17:51 +0530 https://www.taxtmi.com/forum/issue?id=119617