CBIC waives the Late Fees for filing Form GSTR-10

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CBIC vide Notification No. 68/2020 – Central Tax dated September 21, 2020, waives the Late fee payable u/s 47 of the CGST 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 September 22, 2020 to December 31, 2020.

The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-68-2020-–-Central-Tax.pdf