Notification No. 04/2020
Date: January 10, 2020
Subject: Extension of due date for waiver of late fee for FORM GSTR-1
Description:
This notification, issued under section 128 of the CGST Act, amends Notification No. 4/2018 – Central Tax by extending the cut-off date for waiver of late fee for delayed filing of FORM GSTR-1 from 10 January 2020 to 17 January 2020. The extension enables taxpayers to avail late fee relief for pending returns.
Amendment:
This notification amends notification No. 4/2018