Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.

[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 22th day of September, 2020 to 31st day of
December, 2020.”.

[F. No. CBEC-20/06/08/2019-GST]
(Pramod Kumar)
Director, Government of India


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