Late fee GSTR-1

There is some uncertainty in notification 74/2019 Central Tax dt 26.12.2019 related to GSTR-1 late fee
The details as follows :

Sir, in this notification late fee relaxed for the person who files their GSTR-1 “between 19-12-2019 to 10-01-2020”...

Then what about the liability of late fee for the delayed submission of GSTR-1 prior to the date 19-12-2019.

Even the GSTN portal not levied late fee for such returns... no clarity was given in any notification in this regard...

Unless a fresh notification issued by CBIC… giving clarity on this issue, the late fee as per notification4/2018, dt: 23.01.18 remain payable even if not proposed by GSTN.

Kindly refer and do the needful sir

G. NAGARAJAN
GSTP
TIRUPATI
Notification 75/2018, 31.12.18... allowing exemption from late fee between 22.12.08 to 31.03.19 ... no discussion about rest of periods..

Notification no.4/2018.. reducing late fee from Rs.100/- to...Rs. 25 & 10
Replies (1)
Good point raised...👍👍👍

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
08 October 2026
SALES TELECALLER

HIRE NOVA

Lucknow

Graduate (Any)

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
14 October 2026
Asst. Manager/Dy Manager (Costing)

manufacturing

Pune

CMA

View Details