TaxTMI 
TaxTMI 
Single consolidated notice and demand of late fees for late-filing of GSTR-1 returns
X X X X Extracts X X X X
X X X X Extracts X X X X
....ingle consolidated notice and demand of late fees for late-filing of GSTR-1 returns<br> Query (Issue) Started By: - MAHTAB KHAN Dated:- 18-7-2025 Last Reply Date:- 20-7-2025 Goods and Services Tax - G....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST<br>Got 2 Replies<br>GST<br>The Central GST Department is issuing a single consolidated notice covering 4-5 financial years (from FY 2020-21 to FY 2024-25), demanding late fees for late-filing of GS....
X X X X Extracts X X X X
X X X X Extracts X X X X
....TR-1 returns. Is it legally valid for the department to issue single consolidated notice covering 4-5 financial years? Whether the collection of late fee for GSTR-1 without any specif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ic notification issued by CBIC for the relevant financial year is legally valid? Can late fee be demanded and recovered in the absence of a specific notification prescribing the date from which it is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... payable?? If anyone has any legal precedent, departmental clarification, or practical experience in such cases, kindly share. Reply By Shilpi Jain: The Reply: Late fee for GSTR-01 is applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ble. Whether single notice for multiple years can be given - there are decisions which decide in favour of taxpayer though would require approaching Courts. Reply By Raam Srinivasan Swaminathan Kalpa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....thi: The Reply: One cannot escape payment of late fees u/s. 47. Even if one were to approach the courts the decision in all probability will be a remand for a de novo adjudication<br> Dis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cussion Forum - Knowledge Sharing ....