TMI BlogWaiver of a Portion of the Late Fee Payable Under Section 47 of the APGST Act, 2017 for failure to file the return in form GSTR-1 within the due date.X X X X Extracts X X X X X X X X Extracts X X X X ..... SGST X X X X Extracts X X X X X X X X Extracts X X X X ..... th/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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