CBIC issues corrigendum correcting the period from July, 2017 to March, 2019 pertaining to late fee waiver for composition taxpayers

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CBIC has issued corrigendum in Notification No. 67/2020 – Central Tax dated September 21, 2020 which sought to grant waiver / reduction in late fees for not furnishing FORM GSTR-4 for 2017-18 & 2018-19, providing that –

The period for the quarters from “July 2017 to March 2020” shall now be read as “July 2017 to March 2019”.

The Corrigendum can be accessed at – https://www.cbic.gov.in/resources/htdocs-cbec/gst/notfctn-67-central-tax-english-2020-corr.pdf

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