Central Board of Indirect Taxes and Customs
Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020
(Please see the full version by clicking the link given at the end.
The amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020.”
https://cbic-gst.gov.in/pdf/central-tax/notfctn-33-central-tax-english-2020.pdf