Government of NCT of Delhi has issued a Notification prescribing waiver of late fees for delayed filing of GSTR-1 for specified tax periods. This Notification was issued on 30th September 2020 and will be deemed to come into force from 3rd April 2020.
This notification amends the original notification dated 23rd February 2018.
It may be recalled that Form GSTR-1 is a return statement in which all the outward supplies and sales are recorded. The present Notification seeks to do away with the late fees attracted for the delay in filing the return.
The present Notification states that for the months of March, April and May, 2020, and for the quarter ending 31st March 2020, the late fees will be waived in the following circumstances:
- The registered person fails to furnish GSTR-1 by the due dates for each of the above-specified tax periods but
- The said registered person furnishes GSTR-1 on or before 30th June 2020.
