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<h1>Delhi GST Act Amended: Late Fee Waiver for GSTR-1 Filing for March-May 2020 if Filed by June 30, 2020.</h1> The notification amends the Delhi Goods and Services Tax Act, 2017, specifically Notification No. 04/2018-State Tax, by inserting a proviso that waives the late fee for filing FORM GSTR-1 for March, April, and May 2020, and for the quarter ending March 31, 2020. This waiver applies to registered persons who did not submit their outward supply details by the due date but did so by June 30, 2020. The amendment, issued by the Lt. Governor of the National Capital Territory of Delhi, is effective from April 3, 2020.