Central Board of Indirect Taxes & Customs in its notification dated 3rd April 2020 has waived the late fees payable under section 47 of the Central Goods and Services Tax Act, 2017 for the registered persons who fail to furnish the details of outward supplies in FORM GSTR-1 for the months of March 2020, April 2020 and May 2020, and for the quarter ending 31st March 2020, within the due date, but furnishes the details in FORM GSTR-1, on or before the 30th day of June 2020.
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