TaxTMI 
TaxTMI 
Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
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.... by section 128 of the Central 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 ....
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....RM GSTR-1 between the period from 22nd December, 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 ....
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.... 03rd day of August, 2020.] ^6[Provided also that the total amount of late fee payable under section 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 entr....
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....ary to the Government of India ********** Notes 1. Inserted vide Notification No. 75/2018 - Central Tax dated 31-12-2018 2. Inserted vide Notification 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....