Notification No. 4/2018
Date: January 23, 2018
Subject: Waiver and cap on late fee for delayed filing of GSTR-1.
Description:
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.
Effective Date: 23 January 2018