Reduction of late fee in case of delayed filing of FORM GSTR-1

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..... ction 128 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereafter in this notification referred to as the said Act), the Government of Kerala, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of .....

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..... e fee payable for belated filing of the detalis of outward supplies for any month/quarter in FORM GSTR-1 to twenty five rupees per day and where there are no outward supplies in any month/quarter, late fee is to be ten rupees per day. The notification is intended to achieve the above object. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - .....

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