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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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