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The Central Board of Indirect Taxes and Customs waives the late fee payable under section 47 of the Central Goods and Services Tax Act, 2017 for registered persons who fail to furnish the return in FORM GSTR-10 by the due date. The late fee is reduced to two hundred and fifty rupees. This waiver applies if the registered person furnishes the return between the period from 22th day of September, 2020 to 31st day of December, 2020.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 68/2020 – Central Tax
New Delhi, 21st September, 2020
G.S.R……(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 $22^{\text{th}}$ day of September, 2020 to $31^{\text{st}}$ day of December, 2020.”.
[F. No. CBEC-20/06/08/2019-GST]
(Pramod Kumar) Director, Government of India
