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<h1>Punjab Amends GST Act to Waive Late Fee for GSTR-1 Filings from July 2017 to November 2019.</h1> The Government of Punjab has amended Notification No. S.O. 13/P.A.5/2017/S.128/2018, dated February 27, 2018, under the Punjab Goods and Services Tax Act, 2017. The amendment, effective from December 19, 2019, introduces a proviso waiving the late fee for registered persons who failed to submit their FORM GSTR-1 for the period from July 2017 to November 2019 by the due date. The waiver applies if the details are submitted between December 19, 2019, and January 10, 2020. The amendment was authorized by the Governor of Punjab based on the Council's recommendations.