Notice for late fee against delay filing of gstr-1

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Chandra Kala

Chandra Kala (Querist)
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24 April 2024 What is the Procedure for to condon leavy of late fee for delay filing of Gstr 1?

Asha Kanta Sharma

Asha Kanta Sharma

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09 July 2024 The procedure to seek condonation or waiver of late fees for delayed filing of GSTR-1 involves the following steps:

1. **Prepare a Request**: Draft a formal request explaining the reasons for the delay in filing GSTR-1. Clearly state the period for which you are seeking condonation of late fees.

2. **Supporting Documents**: Gather any supporting documents that substantiate the reasons mentioned in your request. This could include:
- Communication with GST authorities regarding technical issues on GSTN portal.
- Evidence of natural calamities or disruptions affecting your business operations.
- Any other relevant documentation that explains the delay.

3. **Login to GST Portal**: Log in to the GST portal using your credentials.

4. **Navigate to Request Section**: Go to the GST portal and locate the section where you can submit requests for condonation of late fees or penalties. This section is typically under the "Services" tab.

5. **Submit Request**: Fill out the online form for condonation of late fees. Provide all necessary details such as GSTIN, return period, reasons for delay, and attach supporting documents as required.

**Submit and Await Response**: After submitting the request, the GST authorities will review your application. They may approve or reject the request based on the merits provided.

**Follow Up**: Monitor the status of your request periodically on the GST portal. If additional information is required, be prompt in providing it to expedite the process.

**Outcome**: Once a decision is made, you will receive communication from the GST authorities regarding the approval or rejection of your request for condonation of late fees.

### Important Points to Remember:
- **Timeliness**: File your condonation request as soon as possible after discovering the delay. Delay in filing the request itself may impact the outcome.
- **Complete Information**: Ensure all details and supporting documents are accurate and complete to strengthen your case for condonation.
- **Professional Assistance**: If you face challenges or need clarity on the process, consider seeking advice from a GST consultant or tax professional who can guide you through the specifics.

By following these steps and providing a clear and compelling case for condonation, you improve your chances of receiving favorable consideration from the GST authorities for waiving the late fees on delayed GSTR-1 filings.