Notification No. 53/2020
Date: June 24, 2020
Subject: Waiver of late fee for delayed furnishing of FORM GSTR-1
Description:
Waives late fee for delayed filing of FORM GSTR-1 for specified monthly and quarterly periods. Prescribes revised cut-off dates for furnishing GSTR-1 from March 2020 to June 2020 and quarters ending March and June 2020. Applies subject to filing within the specified dates.
Effective Date: 24.06.2020
Previous Notification: Notification No. 4/2018 – Central Tax dated 23.01.2018