18 October 2024
Sir One of my client recieved notice from GST department regarding GSTR-1 belated filing during the year 2020-21 (April 2020 to August 2020) Covid - 19 lock down period with late fee payable per day Rs.50/-. Please let me know late fee liability is applicable for GSTR-1 for that time. Please provide any notification or circular numbers for the exemption of late for lock down period.
CAclubindia
