Month: January 2018
AMOUNT OF LATE FEE IN CASE OF NON- FILING OF GSTR-1 AND WHEN TO BE PAID?
As per Section 47 of CGST Act 2017, any registered person who fails to furnish GSTR-1(Detail of Outward
Supply) by the due date is liable for late fee of Rs. 200/- per day (100/-Cgst+100/- Sgst) maximum up to Rs.
10,000/- (5000/-Cgst +5000Sgst)