In the 38th meeting held on 18th December,2019 the GST council had recommended waiver of late fees for filing of Form GSTR-1 containing details of outward supplies for the period from July 2017 to November 2019, if the return is filed by 10th January, 2020.
The Central Board of Indirect Taxes and Customs (CBIC) had notified that late fees shall be waived for filing Form GSTR-1 of the aforementioned period only if the said return gets filed from 19th December, 2019 to 10th January,2020.
Around 54 lakh GSTR-1 got filed from 18th December,2019 to 9th January,2020. Such a response encouraged CBIC to extend the deadline.
And hence CBIC has extended the deadline till 17th January,2020.