Notification No. 75/2018
Date: December 31, 2018
Subject: Waiver of late fee for delayed filing of FORM GSTR-1
Description:
Issued under section 128 of the CGST Act, this notification amends Notification No. 4/2018. It waives late fee under section 47 for taxpayers who failed to furnish FORM GSTR-1 for the period July 2017 to September 2018, provided the return is filed between 22 December 2018 and 31 March 2019. The waiver offers significant relief for past non-compliance.
Amendment:
This notification amends notification No. 4/2018
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