Notification No. 04/2018
Date: January 23, 2018
Subject: Capping of late fee for delayed furnishing of FORM GSTR-1
Description:
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.
Amendment:
Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,