The Central Board of Indirect Taxes and Customs Vide Notification No 75/2018 and 76/2018 – Central Tax dated 31st December 2018 has waived the late fees payable for delay in filing GSTR 1 and GSTR 3B for the periods July 2017 to September 2018 if the above stated returns are filed after 22nd December 2018 and before 31st March 2019.
