Deepak Gupta
(CA Student)
(15922 Points)
Replied 08 January 2020
GSTR-1 late fees has been waived for the period July'-17 to Nov'19 if not filed earlier and filed between 19.12.2019 to 10.01.2020. N.N. 74/2019-CT, 26.12.2019
If you have opted for quarterly GSTR-1, then for late fees waiver,
File GSTR-1's up to Q2 of FY 2019-20 by 10.01.2020.
and due date for Q3 is 31.01.2020. If you file by then, then it will be within the prescribed due date. So, no question of late fees or waiver for Q3.
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