Waiver of late fee for late furnishing of GSTR-10 [Section 128 read with Section 47(1) of CGST Act]]

Notification No. 68/2020 - Central...

Notification No. 08/2023 - Central...

Notification No. 68/2020 - Central Tax dated 21-09-2020 [Waiver of late fee for late furnishing of GSTR-10]

Notification No. 68/2020-Central Tax dt. 21-09-2020

In exercise of the powers conferred by section 128 of the CGST Act, 2017,

Late fees reduced to Rs.250 for all RPs

The Government waives late fee payable u/s 47

for the RPs who fail to furnish GSTR-10 by the due date but furnishes the said return between the period 22-09-2020 to 31-12-2020.

which is in excess of Rs.250

GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263

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