class="MsoNormal" style="text-align: justify;">The Central Board of Indirect Taxes and Customs (CBIC) on December 26, 2019, has waived the late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
CBIC inserts third proviso in the Notification No. 4/2018– Central Tax, dated January 23, 2018, namely:
Provided also that the amount of late fee payable shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months or quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from December 19, 2019 to January 10, 2020.
This notification shall be deemed to have come into force with effect from December 19, 2019.
[Notification No. 74/2019 – Central Tax]
