Notification No. 20/2021
Date: June 1, 2021
Subject: Rationalisation of late fee for delayed furnishing of FORM GSTR-1.
Description:
This notification caps late fee payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Maximum late fee is prescribed based on turnover slabs and NIL outward supplies. The amendment reduces compliance burden and aligns GSTR-1 late fees with GSTR-3B.
Amendment:
This notification amends notification No. 4/2018
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