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<h1>Kerala Waives Late Fees for GSTR-1 Filings from July 2017 to September 2018; Submit by March 31, 2019.</h1> The Government of Kerala has issued a notification under the Kerala State Goods and Services Tax Act, 2017, 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. This waiver applies if the details are furnished between December 22, 2018, and March 31, 2019. This decision follows the recommendations of the Goods and Services Tax Council and aims to alleviate the burden of late fees for specified cases.