Notification No. 75/2018
Date: December 31, 2018
Subject: Waiver of late fee for delayed filing of GSTR-1 for specified periods
Description:
Late fee payable under section 47 is waived for registered persons who failed to furnish GSTR-1 for the period July 2017 to September 2018 by the due date. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.
Effective Date: 31st December, 2018
Previous Notification:
Notification No. 4/2018–Central Tax dated 23.01.2018