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<h1>Gujarat Waives Late Fees for GSTR-1 Filings from July 2017 to November 2019; Submit by January 10, 2020.</h1> The Government of Gujarat has issued Notification No. 74/2019-State Tax under the Gujarat Goods and Services Tax Act, 2017, waiving 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 notification, effective from December 19, 2019, amends a previous notification from January 23, 2018, and is issued by the Finance Department under the authority of the Governor of Gujarat.