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Late Fee Waiver of Late fee for filing of GSTR-1 shall from July 2017 to November 2019. extended till 17.01.2020.

Government of India
Ministry of Finance
(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 04/2020 – Central Tax

New Delhi, the 10th January, 2020

G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–

In the said notification, in the third proviso for the figures, letters and word “10th January, 2020”, the figures, letters and word “17th January, 2020” shall be substituted.

[F. No. 20/06/07/2019-GST (Pt. II)]

Note: The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 74/2019-Central Tax, dated the 26th December, 2019, published in the Gazette of India, Extraordinary, vide number G.S.R. 953(E), dated the 26th December, 2019.

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