Late fee GSTR-1

There is some uncertainty in notification 74/2019 Central Tax dt 26.12.2019 related to GSTR-1 late fee
The details as follows :

Sir, in this notification late fee relaxed for the person who files their GSTR-1 “between 19-12-2019 to 10-01-2020”...

Then what about the liability of late fee for the delayed submission of GSTR-1 prior to the date 19-12-2019.

Even the GSTN portal not levied late fee for such returns... no clarity was given in any notification in this regard...

Unless a fresh notification issued by CBIC… giving clarity on this issue, the late fee as per notification4/2018, dt: 23.01.18 remain payable even if not proposed by GSTN.

Kindly refer and do the needful sir

G. NAGARAJAN
GSTP
TIRUPATI
Notification 75/2018, 31.12.18... allowing exemption from late fee between 22.12.08 to 31.03.19 ... no discussion about rest of periods..

Notification no.4/2018.. reducing late fee from Rs.100/- to...Rs. 25 & 10