Notification No. 74/2019
Date: December 26, 2019
Subject: Waiver of late fee for delayed filing of FORM GSTR-1 (Amnesty Scheme).
Description:
This notification grants waiver of late fee under section 47 for registered persons who failed to file FORM GSTR-1 for the period July 2017 to November 2019, provided the return is furnished between 19 December 2019 and 10 January 2020. The amnesty encourages regularisation of past non-compliance.
Amendment:
This notification amends notification No. 4/2018
Other Notifications
61/2017
This notification extends the due date for furnishing FORM GSTR-5A for the month...
Read More31/2018
Issued under section 148 of the CGST Act, this notification prescribes a special...
Read More12/2021
This notification grants exemption or concessional IGST rates on specified COVID...
Read More