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