GSTR-10: Waiver of late fees for period 22 Sep to 31 Dec 2020
Notification 68/2020: The amount of late fee payable under Section 47 in excess of ₹250 shall stand waived for the registered persons who fail to furnish GSTR-10 by the due date but furnishes the said return between the period from 22 September to 31 December, 2020.
NOTIFICATION
New Delhi, the 21st September, 2020
No. 68/2020 – Central Tax
G.S.R. 573(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees, for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22th day of September, 2020 to 31st day of December, 2020.”.
[F. No. CBEC-20/06/08/2019-GST]
PRAMOD KUMAR, Director
Tags: GST
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