In the recent 31st Council Meeting, GST Council has recommended that late fees shall be completely waived for all taxpayers in case of GSTR-1, GSTR 3B & GSTR-4 return for the months/quarters July, 2017 to September, 2018, if these returns are furnished after 22.12.2018 but on or before 31.03.2019.
However, for the above recommendation, notification is still to come.
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