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<h1>Maharashtra waives late fees for GSTR-1 non-filing from July 2017 to November 2019 if filed by January 10, 2020.</h1> The Government of Maharashtra, under the Maharashtra Goods and Services Tax Act, 2017, has amended a previous notification to waive late fees for registered persons who failed to file FORM GSTR-1 for the period from July 2017 to November 2019. This waiver applies if the details of outward supplies are submitted between December 19, 2019, and January 10, 2020. The amendment is effective from December 19, 2019. This change follows recommendations from the Council and is issued by the Finance Department.