The Central Board of Indirect Taxes and Customs on August 31st 2019 has waived the amount of late fee payable for the month of July 2019 for filing of GSTR-1 and GSTR-6. The waiver is given with regard to filing by the Registered persons whose principal place of business is in the state of Jammu and Kashmir and in notified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand.
The waiver is available only when FORM GSTR-1 (monthly return by taxpayers having turn and GSTR-6 (monthly return by Input Service Distributors) for the month of July, 2019, has been furnished on or before September 20, 2019.
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