CBIC has waived Late Fees payable u/s 47 of CGST Act, 2017, for the registered person who failed to furnish the details of outward supplies for the months/quarters from July, 2017 to Nov 2019 by the due date but furnishes GSTR-1 between December 19th,2019 to January 10th,2020. Ensure that all your vendors files their pending GSTR-1. Its one time opportunity given to the defaulting registered persons.
No late Fee of GSTR-1 if returns furnished between Dec 19, 2019 to Jan 10, 2020 for period July, 2017 to Nov,2019
