GST Practitioner & Accounts
15049 Points
Joined March 2014
Late fees as per section 47 of the CGST act 2017 will be waived of for taxpayer in case form no GSTR1 , GSTR3B , GSTR4 for monthly / quarterly returns form July 2017 to September 2018 are furnished after 22.12.2018 but on or before 31/3/2019 . please confirm with others also .