Notification 41/2019-Central Tax ,dt. 31-08-2019

With an aim to provide relief to the flood affected areas as described in the notification, waiver of late fee was made in certain cases where the Tax-payers couldn’t file the GSTR-1 and GSTR-6 owing to the flood crises. However, though the late fees were waived off, the pre-condition to such waiver was that the Tax-payer shall file the stated GSTRS by 20thSeptember, 2019.