Waiver of Late Fees for GSTR-1 Filing

Notification G.S.R.....(E) amends the Central Goods and Services Tax Act, 2017, to waive late fees for GSTR-1 filing. The Central Government, acting on the Council's recommendations, introduces amendments to Notification No. 4/2018– Central Tax.

Registered persons failing to furnish details of outward supplies in FORM GSTR-1 from July 2017 to September 2018 by the due date, but filing between December 22, 2018, and March 31, 2019, receive a waiver of late fees. Dr. Sree Parvathy S.L., Under Secretary to the Government of India, oversees the implementation of this waiver.

The waiver aims to alleviate financial burdens on taxpayers and encourage compliance with tax regulations. This amendment aims to streamline tax administration and support taxpayers in meeting their compliance obligations.

The waiver period extends from July 2017 to September 2018, providing relief for late filings during this timeframe.