Conditional waiver of late fee for FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

Central Board of Indirect Taxes and Customs

Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020

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The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.”

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