Notification No. 20/2021 – Central Tax Late Fee Cap for Delayed GSTR-1 Filing from June 2021

Dec 07, 2025 • GST

Notification No. 20/2021–Central Tax amends Notification No. 4/2018 and introduces turnover-based caps on late fees payable for delayed filing of FORM GSTR-1 from June 2021 onwards. Separate maximum limits are prescribed for NIL filers, taxpayers with turnover up to 1.5 crore, and taxpayers with turnover up to 5 crore, providing compliance relief and reducing penal burden.