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Notification No. 4/2018 – Central Tax: Waiver of Late Fee for Delay in Filing GSTR-1

GST • Dec 07, 2025

Notification No. 4/2018–Central Tax provides relief to GST-registered persons by waiving late fees payable for delayed filing of...

GSTR-1 Late Fee Notification 4/2018 GST Late Fee Waiver Section 47 CGST Act
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Circular
Notification No. 20/2021 – Central Tax Late Fee Cap for Delayed GSTR-1 Filing from June 2021

GST • Dec 07, 2025

Notification No. 20/2021–Central Tax amends Notification No. 4/2018 and introduces turnover-based caps on late fees payable for ...

gstr-1 late fee late fee waiver gst compliance cbic circular
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