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<h1>Gujarat waives late fees for GSTR-1 forms from July 2017 to September 2018 if submitted by March 31, 2019.</h1> The Government of Gujarat has issued a notification waiving the late fee for registered persons who failed to submit their GSTR-1 forms for the period from July 2017 to September 2018 by the due date. This waiver applies if the required details are submitted between December 22, 2018, and March 31, 2019. This amendment is made under the powers conferred by section 128 of the Gujarat Goods and Services Tax Act, 2017, following recommendations from the Council.