GSTR-1 late fee notices sent by GST department

GST taxpayers are receiving the notices for delay in filing GSTR-1 and demanding GSTR-1 late fee. After implementing the amendment in section 37(4) of the Central GST Act, 2017, the GST department has started issuing late fee for defaulters of GSTR-1.
As per section 37(4), a registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period, if the details of outward supplies for any of the previous tax periods has not been furnished by him.
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The Central Government has amended Section 37 & Section 39 of Central Goods & Service Tax Act (CGST), 2017 vide Notification dated 28th September 2022 with effect from 01 October, 2022.
During GST Audit, the department has sent the following notice that means the department is considering GSTR-1 as important parameter:

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