Rule Alteration:
Amendment introduced under section 128 of the Central Goods and Services Tax Act, 2017.
Notification Update:
Notification No. 4/2018– Central Tax amended.
Late Fee Waiver:
Late fee under section 47 waived for registered persons who missed FORM GSTR-1 filing between July 2017 and November 2019.
Filing Window:
Waiver applicable for filings made between December 19, 2019, and January 10, 2020.
Effective Date:
Notification deemed effective from December 19, 2019.
Issuing Authority:
Ruchi Bisht, Under Secretary to the Government of India.
Principal Notification Reference:
Original notification No. 4/2018-Central Tax dated January 23, 2018, subsequently amended by notification No. 75/2018-Central Tax dated December 31, 2018.