The CBIC vide Notification No. 04/2020 – Central Tax dated January 10, 2020, which further extends the time limit for filing of GSTR-1 in order to avail late fee waiver for the period July 2017 to November 2019 up to January 17, 2020. The GST council in its 38th meeting had recommended that late fee chargeable on the filing of statements of output supplies in Form GSTR-1, be waived if the same is filed by January 10, 2020
Source: CBIC
CBIC issued notification to further extend the amnesty scheme i.e. waiver of Late Fees for GSTR – 1