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

Dec 07, 2025 • GST

Notification No. 4/2018–Central Tax provides relief to GST-registered persons by waiving late fees payable for delayed filing of GSTR-1. The notification caps the late fee at Rs. 25 per day for cases with outward supplies and Rs. 10 per day where no outward supplies are made, under Section 47 of the CGST Act, 2017.