The Central Board of Indirect Taxes and Customs(CBIC) in its Notification dated 26th December 2019, has waived the late fees for Non – Filing of FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019. This Notification shall be effective from 19th December 2019.
CBIC has amended its earlier Notification dated 23rd January 2019 on waiver of late fees for non-filing of GSTR-1, “Provided also that the amount of late fee payable under section 47 ( levy of late fee) of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.
Click here to read the Notification.
