Notification 68/2020- Central Tax, dated September 21, 2020

Late fees in case failure to furnish GSTR 10 (final return):  Waiver of late fees in case where nil tax payable and ceiling of late fees to Rs. 500 in other cases.

Condition: Returns to be furnished between September 22, 2020 to December 31, 2020

Notification 67/2020- Central Tax, dated September 21, 2020

Late fees in case failure to furnish GSTR 4 for the quarters from July 2017 to March 2020:  Waiver of late fees in case where nil tax payable and ceiling of late fees to Rs. 500 in other cases.

Condition: Returns to be furnished between September 22, 2020 to October 31, 2020.

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