As a one-time measure to enable taxpayers to clear the backlog of all GSTR-1 which have not been filed from July 2017 to Nov 2019, a late fee waiver till 10.01.2020 (vide NN 74/2019 dt. 26.12.2019) has been provided.
Quick Summary
The notification provides a one-time waiver of late fees to help taxpayers clear their backlog of GSTR-1 filings from July 2017 to November 2019.
The waiver covers GSTR-1 filings that were due from July 2017 to November 2019.
The late fee waiver is valid until January 10, 2020.
No, this is a one-time measure specifically to address the backlog of filings from July 2017 to November 2019.