Late Fee Waiver for GSTR-1 Submission

Notification Overview: G.S.R (E) grants a waiver for late fees imposed on registered persons failing to submit outward supply details in FORM GSTR-1 by the due date under the CGST Act, 2017.

Legal Basis: Authority exercised under section 128 of the CGST Act, 2017, based on Council recommendations.

Late Fee Waiver Conditions: Late fee capped at twenty-five rupees per day for delayed submissions. If no outward supplies, late fee waived beyond ten rupees per day.

Issuing Authority: Dr. Sree Parvathy S.L., Under Secretary to the Government of India. Applicability: Applies to delayed submissions of FORM GSTR-1. Publication Details: Published under G.S.R (E) as per the provisions of section 128 of the CGST Act, 2017.