Late fee waiver of GSTR 1, Is it against article 14 of constitution? | GST ConsultEase with ClearTax

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The notification related to the waiver of late fees on GSTR 1. The latest development in GST. A notification was issued by CBIC for a waiver of late fees on GSTR 1. This notification mentions a date and late fees is exempted only if the return is filed within that period.
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