Title: Waiver of Late Fee for Delayed GSTR-1 Filing

Date and Source: January 23, 2018, Gazette of India

Subject: Amendment to Notification No. 4/2018– Central Tax.

Details: Late fee waived for delayed GSTR-1 filing.

Amendment: Third proviso substituted with new provision.

Key Points: Late fee waived for filing March to June 2020 details by specified dates. For January to March 2020, and April to June 2020, deadlines set. Relief for registered persons ensuring compliance.

Issued By: Ministry of Finance, Department of Revenue.

Authority: Pramod Kumar, Director, Government of India.