Notification 68/2020 - Central Tax
Date: September 21, 2020
Effective From: September 21, 2020
Subject
Grants waiver/reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filed between 22.09.2020 to 31.12.2020.
Content
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 regist…