CA Student
15927 Points
Joined May 2011
No, because GST council has recommended late fees waiver for pending return for the period July-2017 to Sep-2018 filed after 22.12.2018 but on/before 31.03.2019. So, this doesn’t cover returns which are already filed with late fees.
“Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B & FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019.”