CBIC has issued Notification No. 04/2020- Central tax dated 10th January, 2020 for extension of waiver of late fee payable in FORM GSTR-1 from July 2017 to November, 2019 till 17 January, 2020.
Background The amount of late fee payable under section 47 of the said Act has been waived off 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.
Amendment Now the said waiver is extended till 17 January, 2020.
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e-DiNero. GST Team