GST

Waiver/reduction in late fee for not furnishing FORM GSTR-10

 
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 22thday of September, 2020 to 31st day of December, 2020.”.
 
[F. No. CBEC-20/06/08/2019-GST]
 
(Pramod Kumar) Director, Government of India

Download Notification Click Here >>

Share

Recent Posts

  • Income Tax

Taxes on sales comprising in turnover to be excluded for estimating net profit

Amount of taxes on sales comprising in turnover to be excluded while computing gross receipts for estimating net profit -…

8 hours ago
  • Income Tax

Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account…

10 hours ago
  • GST

Bail granted to a CA accused in a GST evasion of more than 40 crores

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40…

21 hours ago
  • Income Tax

Every provision invoked casts a different onus, quoting wrong section prejudice the assessee

Every provision invoked casts a different sort of onus on the assessee – ITAT deleted addition u/s 69 towards bogus…

22 hours ago
  • Insurance

Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court

Liability under the Motor Vehicles Act can’t be decided on the grounds of sympathy alone but must be established by…

1 day ago
  • ICAI

ICAI notifies dates of CA Foundation, Intermediate & Final Exams May 2026

ICAI notifies Dates of CA Foundation, Intermediate and Final Exams May 2026 The Institute of Chartered Accountants of India has…

1 day ago