Notification No. 53/2020
Date: June 24, 2020
Subject: Waiver of late fee for delayed filing of FORM GSTR-1.
Description:
This notification amends Notification No. 4/2018–CT to waive late fee under Section 47 for delayed filing of GSTR-1 for specified months/quarters from January to June 2020, subject to filing within prescribed extended dates. It provides compliance relief during the pandemic.
Amendment:
This notification amends notification No. 4/2018