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 >>

----------- Similar Posts: -----------

Engagement of Company Secretaries as Young Professionals at RoC Mumbai and Pune

Engagement of Company Secretaries (CS) as Young Professionals in the Office of Regional Director (WR), Registrar of Companies, Mumbai and…

1 hour ago

Income Tax

Applicability of Section 115BBE rws 69, 69A 69C in a case before Settlement Commission

Applicability of provisions of Section 115BBE read with Section 69, 69A and 69C in a case arising before Settlement Commission…

2 hours ago

Income Tax

Jewellery purportedly received from grandparent under Will added as unexplained credits

Addition u/s 68 for jewellery purportedly received on death of grandparent under Will upheld. In a recent judgment, ITAT upheld…

2 days ago

bankruptcy

SC lays down tests to determine if a debt is financial debt or operational under IBC

Supreme Court lays down tests to determine whether a debt is a financial debt or an operational debt under IBC…

2 days ago

Income Tax

Commonality of directors of companies does not mean deposits received was bogus

Merely because directors of two companies were common not mean that deposits received was bogus and companies were shell companies…

3 days ago

ITAT

Application though named as rectification but if tax is not legitimate, it also touches merit: HC

Application though named as rectification but if tax imposed is not legitimate then it also touches upon the merit –…