1. GSTR-1 Late Fees ₹ 50 per day upto ₹ 10000 ( Auto Calculated on Portal)
  2. ITC Rules – 10℅ instead of 20% on ITC not available in GSTR-2A
  3. Conditions to use ITC of Credit Ledger Rule 86A
  4. Eway Bill – If GSTR-1 or GSTR-3B Not Filled for 2 consecutive Period Eway Bill Generation will be blocked