10 March 2020
An option was given to taxpayers to file their return without late fee .
Taxpayers could clear their backlog of GSTR-1, pending from July 2017 to November 2019 without paying any late fees as the authorities have provided a one-time measure to clear backlogs. However, the late fee waiver was applicable only till 10 January 2020, beyond which a late fee of at least Rs 100 (50+50) per day is to be charged for non-filing of GSTR-1, according to the Central Board of Indirect Taxes (CBIC)
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