Consequence if we does not pay gstr1 on time

what are the consequences if we not pay gstr1 on time
Replies (1)
As per Section 47 of CGST Act, there is provision of levy of late fee on late filing of Return , but As the portal do not demand any late fee for Late filing of GSTR 1 , hence no one is paying the same.
But..... durring scruntiny the Tax Officer Can Ask for late fee on same.

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