GST Dept started Issuing Late Fee for GSTR-1 Defaulters
After implementing the amendment in section 37(4) of the Central GST Act, 2017, the GST department has started issuing late fees for defaulters of GSTR-1. As per section 37(4), a registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if…