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
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