Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018 - Central GST (CGST)

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Late fee waiver for delayed GSTR 1 filings if omitted returns for specified periods are filed within the prescribed cure window. Waiver of late fee under section 47 is granted for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018, provided they furnish those details between 22 December 2018 and 31 March 2019; this is effected by inserting a proviso into Notification No. 4/2018 via Notification No. 75/2018 under section 128 of the CGST Act, 2017.

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Late fee waiver for delayed GSTR 1 filings if omitted returns for specified periods are filed within the prescribed cure window.

Waiver of late fee under section 47 is granted for registered persons who failed to furnish details of outward supplies in FORM GSTR-1 for July 2017 to September 2018, provided they furnish those details between 22 December 2018 and 31 March 2019; this is effected by inserting a proviso into Notification No. 4/2018 via Notification No. 75/2018 under section 128 of the CGST Act, 2017.

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018 - Central GST (CGST)

Late fee waiver for delayed GSTR 1 filings if omitted returns for specified periods are filed within the prescribed cure window.

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Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 75/2018 - Central GST (CGST)

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Late fee waiver for delayed GSTR 1 filings if omitted returns for specified periods are filed within the prescribed cure window.

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