Notification No. 33/2020
Date: April 3, 2020
Subject: Waiver of late fee for delayed filing of GSTR-1 for specified periods
Description:
Waives late fee for delayed furnishing of FORM GSTR-1 for March, April and May 2020 and for the quarter ending 31 March 2020. Applies where GSTR-1 is furnished on or before 30 June 2020. Covers both monthly and quarterly filers.
Effective Date: 03.04.2020
Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018