Waiver of late fees for Non-filing of GSTR-1

SOWJANYA M (840 Points)

07 January 2020  
this is applicable for and from June 2017 non filers
if it so,. many would have filed their annual return for 17-18 and would have reversed the input not reflected in 2A
if so, later this notification, if missed out inputs found now is there any chances to claim as the annual return was the final return