It waived the late fee payable for all registered persons for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 by due date. 

It waived the amount of late fee payable by any registered person for failure to furnish return in FORM GSTR-3B for the month of August and September, 2017 by due date.  

It waived the amount of late fee payable by any registered person for failure to furnish return in FORM GSTR-3B for the month of October, 2017 by the  due date in excess of Rs. 25/ day during the period of failure.  However, wherever the tax payable is nil, then it has been waived in excess of Rs. 10/ day during the period of failute. 

It waived the amount of late fee payable by any registered person for failure to furnish return in FORM GSTR-4 by due date under section 47 of the CGST Act, 2017 in excess of Rs. 25/- for every day during the period of such failure or in excess of Rs. 10/- for every day.

It also provide conditional waiver from payment of late fee to registered person who failed to file FORM GSTR-4 return for the period from July, 2017 to March, 2019 by the due date but furnishes the said return during period from 22.09.2020 to 31.10.2020.

It waived the late fee payable for delay in furnishing of FORM GSTR-4 for FY 2019-20 for the period from 1.11.2020 to 31.12.2020 for registered person having principal place of business in UT of Ladakh.
 
It partially waived the late fee payable for delay in furnishing of FORM GSTR-4 for FY 2021-22 onwards by registered person.

It waived the late fee payable for delay in furnishing of FORM GSTR-4 for FY 2021-22 for the period from 01.05.2022 to 28.07.2022 (6^th proviso as amended).
 
It partially waived the late fee payable for delay in furnishing of FORM GSTR-4 for the quarters from July, 2017 to March, 2019 or for the FY 2019-20 to 2021-2022 onwards by registered person pro vided the same is furnished between 1.4.2023 to 31.08.2023 (7^th Proviso).
 

77/2018-Central Tax, dated 31.12.2018
67/2020-Central Tax, dated 21.09.2020 (read with corrigendum);
93/2020-Central Tax, dated 22.12.2020
21/2021-Central Tax, dated 01.06.2021
07/2022-Central Tax, dated 26.05.2022;
12/2022-Central Tax, dated 05.07.2022;
02/2023-Central Tax, dated 31.03.2023. 
22/2023-Central Tax, dated 17.07.2023 (w.e.f. 30.06.2023)

• It waived the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by due date under section 47 of the CGST Act, 2017 in excess of Rs. 25/- for every day during the period of such failure or in excess of Rs. 10 /- every day during the period of such failure where there are no outward supplies in any month/quarter.  Further, no late fee under section 47 is payable if any registered person who did not furnish return in FORM GSTR-1 for the period from July, 2017 to September, 2018, but furnishes such details between the period from 22.12.2018 to 31.03.2019.
• Waived the late fee payable under section 47 of the CGST Act, 2017 for registered person who failed to file details of outward supplies in FORM GSTR-1 for the months/quarter from July, 2017 to November, 2019 by the due date provided the taxpayer furnishes such details between 19.12.2019 to 17.01.2020.
• Conditionally Waived the late fee payable under section 47 of the CGST Act, 2017 by the registered person for failure to file details of outward supplies in FORM GSTR-1 for the period from the month of March, April,May, and June, 2020 / or quarter ending on 30.06.2020.
• Partially waived the late fee payable under section 47 of the CGST Act, 2017 by the registered person for failure to file details of outward supplies in FORM GSTR-1 for the period June, 2021 onwards or quarter ending June, 2021 onwards.

Notification No.
75/2018-Central Tax, dated 31.12.2018.
74/2019-Central Tax, dated 26.12.2019 (w.e.f. 19.12.2019),
04/2020-Central Tax, dated 10.01.2020
33/2020-Central Tax, dated 03.04.2020
53/2020-Central Tax, dated 24.06.2020
20/2021-Central Tax, dated 01.06.2021. 

It waived the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-5 by due date under section 47 of the CGST Act, 2017 in excess of Rs. 25/- for every day during the period of such failure or in excess of Rs. 10 /- every day during the period of such failure where there are no outward supplies in any month/quarter

It waived the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-5A by due date under section 47 of the CGST Act, 2017 in excess of Rs.25/- for every day during the period of such failure or in excess of Rs.10 /- every day during the period of such failure where there are no outward supplies in any month/quarter

It waived the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-6 by due date under section 47 of the CGST Act, 2017 in excess of Rs. 25/- for every day during the period of such failure. 

It waived the late fee to be paid by those registered person, whose GST-TRANS 1 was submitted but not filed on common portal on or before 27.12.2017,  for late filing of GSTR-3 B return for the month of October, 2017 to April, 2018. The waiver is subject to condition that such registered person has filed GST TRANS-1 by 10.05.2018 and GSTR 3B return for each of such month by 31.05.2018.

It waived the late fee for certain specified classes of registered persons for delay in   filing GSTR -3B, GSTR-4 and GSTR-6 for certain specified period. 

It extends the time limit for making the declaration in FORM GST ITC-01 by specified class of registered person. 

It waived the amount of late fee payable by any registered person for failure to furnish return in FORM GSTR-3B for July, 2017 onwards by the due date in excess of Rs. 25/ day during the period of failure.  However, wherever the tax payable is nil, then it has been waived in excess of Rs. 10/ day during the period of failure. Further, no late fee under section 47 is payable if any registered person who did not furnish return in FORM 3B for the period from July, 2017 to September, 2018, but furnishes such return between the period from 22.12.2018 to 31.03.2019.
It also waived the payment of late fee by any registered person for failure to furnish return in FORM GSTR-3B for the period from Feb, 2020 to July, 2020.
It also waive the payment of late fee by certain specified taxpayers for failure to furnish return in FORM GSTR-3B for the period of Jan, 21 to April, 21. (Ref: 8^th Proviso). 
It also waive the payment of late fee in excess of Rs. 500/- by taxpayer who failed to furnish GSTR-3B return between July, 2017 to April, 2021 but files between 1.6.2021 to 31.08.2021 (Ref: 9^th Proviso).

32/2020-Central Tax, dated 03.04.2020 (w.e.f. 20.03.2020). 
52/2020-Central Tax, dated 24.06.2020; 
57/2020-Central Tax, dated 30.06.2020 (w.e.f. 25.06.2020);
09/2021-Central Tax, dated 01.05.2021 (w.e.f. 20.04.2021)
19/2021-Central Tax, dated 01.06.2021 (w.e.f. 20.05.2021);
33/2021-Central Tax, dated 29.08.2021
33/2021-Central Tax, dated 29.08.2021.

It waived the late fee for certain specified classes of registered persons for delay in filing FORM GSTR-1, and FORM GSTR-6 for the month of July, 2019. 

It grants waiver of penalty payable by any registered person under section 125 for non-compliance of provision of notification No. 14/2020-Central Tax, dated 21.03.2020 between the period from 01.12.2020 to 30.06.2021 subject to compliance from 1.7.2021.  

Notification No.

Notification No.

It waives the late fee payable under section 47 by TDS deductor for failure to furnish FORM GSTR-7 for the month of June, 2021 onwards in excess Rs. 25 / day during the period of failure subject to max of Rs. 1000/-

It grants waiver of penalty payable by any registered person under section 125 for non-compliance of provision of notification No. 14/2020-Central Tax, dated 21.03.2020 between the period from 01.12.2020 to 30.09.2021.

It partially waives the late fee payable under section 47 to taxpayer who have failed to file return under section 44 (i.e. annual return) if the return is filed between 1.4.2023 to 30.06.2023. 

It partially waives the late fee payable under section 47 to taxpayer who have failed to file GSTR-10 return if the return is filed between 1.4.2023 to 30.06.2023.

It waives the late fee payable under section 47 to registered person required to deduct TDS who failed to file GSTR-7 by due date for the month of June, 2021 onwards in excess of Rs.25/day (subject to maximum Rs.1000/-) during the period of such failure.

It waives the late fee payable under section 47 in respect of the return to be furnished to registered  under section 44 for FY 2017-18 or 2018-19 or 2019-20 or 2020-21 or 2021-22 or 2022-23 in excess of late fee payable under section 47 of the said Act upto the date of furnishing GSTR-9 for the class of registered taxpayers who are required to file GSTR-9C along with GSTR_9 but failed to furnish the same with GSTR-9 and furnish the same the GSTR-9C subsequently or before 31.03.2025.