The Recommendations and Decisions taken in the 31st GST Council Meeting will come into effect only after the issuance of Official Notification by the Government.
However, the the late fees have been waived off for the period starting from July 2017 to September 2018 for GSTR 1 and FORM GSTR-3B.
point to be noted there latefee waived for july 17 to sep 18 only for these who file his return between 22dec 18 to 31 march 19 there is no recomandation for these people who file before 22 dec 18