On 17th September 2021, 45th GST Council Meeting has recommended that late fees for late filing of GSTR-1 will be collected through next GSTR-3B return. Till now, the portal is not levying late fees on GSTR-1.
Other recommendations are mentioned in this press release:
The GST Council’s 45th meeting was held today in Lucknow under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the following recommendations relating to changes in GST rates on supply of goods and services and changes related to GST law and procedure: