Consequence if we does not pay gstr1 on time

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what are the consequences if we not pay gstr1 on time
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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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