TaxTMI 
TaxTMI 
Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
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....al Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in ex....
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....mber, 2018 to 31st March, 2019.] 2[Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to....
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....ion 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by th....
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....ification No. 74/2019 - Central Tax dated 26-12-2019 w.e.f. 19-12-2019 3. Substituted vide Notification No. 04/2020 - Central Tax dated 10-01-2020 before it was read as "10th January, 2020" 4. Inserted vide NOTIFICATION No. 33/2020-Central Tax dated 03-04-2020 5. Substituted vide Notification No. 53/2020 - Central Tax dated 24-06-2020 before it was read as "4[Provided also that....