Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No.74 – Central Tax dated 26th December, 2019 to waive the amount of late fee payable 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 day of December, 2019 to 10th day of January, 2020.
This notification shall be deemed to have come into force with effect from the 19th day of December, 2019.
Source : Central Board of Indirect Taxes & Customs
