As per Recommendations made by GST Council during 31 Meeting of the
GST Council held on 22nd Dec, 2018,
Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM, GSTR-3B & FORM GSTR-4 for the months / quarters July, 2017 to September, 2018, are furnished after 22.12.2018 but on or before 31.03.2019.
But such amendment will be effective from the date of Notification.