Notification No. 74/2019
Date: December 26, 2019
Subject: Waiver of late fee for delayed filing of GSTR-1.
Description:
Waives late fee payable under section 47 for delayed furnishing of FORM GSTR-1. Applies to returns for periods from July 2017 to November 2019 if filed between 19 December 2019 and 10 January 2020.
Effective Date: 19 December 2019
Previous Notification: Notification No. 4/2018 – Central Tax dated 23 January 2018