According to the Notification No. 76/2018-Central Tax dated 31st December, 2018, the finance ministry has waived off the late fees for the GST registered taxpayers’ inability to file GSTR1, GSTR3B, GSTR4 for the period of July 2017 to September 2018 but gave a rider that they must furnish their returns from the period December 22, 2018 to March 2019.
