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<h1>India Waives Late Fees for GSTR-1 Filings from July 2017 to September 2018; Submit by March 31, 2019.</h1> The Government of India, through the Ministry of Finance and the Central Board of Indirect Taxes and Customs, issued Notification No. 75/2018 on December 31, 2018. This notification amends a previous notification to waive late fees for registered persons who failed to submit FORM GSTR-1 for the period from July 2017 to September 2018 by the due date. The waiver applies if the details are furnished between December 22, 2018, and March 31, 2019. This action is taken under the authority of section 128 of the Central Goods and Services Tax Act, 2017, based on the Council's recommendations.