Important Keyword: F. No. CBEC-20/06/08/2019-GST, Notification No. 67/2020-Central Tax.
[F. No. CBEC-20/06/08/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 22nd September, 2020
Corrigendum to Notification No. 67/2020 - Central Tax
Table of Contents
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R...(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 21st September, 2020, :
- at page 3, in line 36, the figure “(ii)” shall be omitted;
- at page 4, in line 2, for the words and figures “March, 2020”, read “March, 2019”;
- at page 4, in line 3, for the figures and letter “22th” read “ 22nd”.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 67/2020 – Central Tax
Q1: What is the Corrigendum to Notification No. 67/2020 – Central Tax about?
Answer:
The corrigendum corrects typographical errors in Notification No. 67/2020 – Central Tax, which provided late fee relief for GSTR-4 filings of FY 2017–18 and 2018–19.
It ensures the correct application of the original notification by aligning dates and section references properly.
Q2: When was this corrigendum issued?
Answer:
It was issued on 22nd September 2020, one day after the original notification (No. 67/2020 – Central Tax) dated 21st September 2020.
Q3: What were the specific corrections made through this corrigendum?
Answer:
The corrigendum includes three key corrections:
At page 3, line 36: The figure “(ii)” was omitted.
At page 4, line 2: The words “March, 2020” were replaced with “March, 2019”.
At page 4, line 3: The incorrect “22th” was corrected to “22nd”.
Q4: Why was it necessary to issue this corrigendum?
Answer:
Minor typographical errors in legal notifications can lead to interpretation issues, especially concerning dates and compliance periods.
This corrigendum ensures that composition taxpayers and GST officers interpret the notification uniformly and without confusion.
Q5: What is the main purpose of Notification No. 67/2020 – Central Tax?
Answer:
Notification No. 67/2020 aimed to waive or reduce late fees for taxpayers who failed to file GSTR-4 for FY 2017–18 and 2018–19, provided they filed the returns between 22nd September 2020 and 31st October 2020.
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Q6: What does GSTR-4 refer to?
Answer:
GSTR-4 is the annual return to be filed by Composition Scheme taxpayers under Section 10 of the CGST Act.
It summarizes annual turnover, tax paid, and inward/outward supplies for the financial year.
Q7: Which financial years are covered under this corrigendum and its original notification?
Answer:
The corrigendum clarifies that the late fee waiver applies to FY 2017–18 and FY 2018–19, correcting the earlier mention of March 2020 to March 2019.
Q8: How does this corrigendum benefit composition taxpayers?
Answer:
✅ Clarifies the correct financial years covered.
✅ Ensures accurate application of the late fee waiver.
✅ Prevents disputes during GST audits or assessments.
✅ Supports taxpayers affected by the COVID-19 delay.
Q9: Under which section of the CGST Act was the original notification issued?
Answer:
The original notification (No. 67/2020) was issued under Section 128 of the CGST Act, empowering the government to reduce or waive late fees for certain taxpayers.
Q10: Who issued this corrigendum?
Answer:
The corrigendum was issued by Shri Pramod Kumar, Director, CBIC, under F. No. CBEC-20/06/08/2019-GST.
Q11: Does this corrigendum affect the deadlines for filing GSTR-4?
Answer:
No ⛔
The corrigendum only corrects textual errors. The filing deadline for GSTR-4 (FY 2017–18 and 2018–19) under the original notification remains 31st October 2020.
Q12: How does this corrigendum improve GST compliance accuracy?
Answer:
By correcting the mentioned financial year and typographical errors, it ensures that taxpayers, auditors, and GST officers refer to the same valid compliance period — avoiding future discrepancies.
Q13: What is the relevance of such corrigenda under GST law?
Answer:
Corrigenda serve as official clarifications to rectify minor but significant inaccuracies in earlier notifications, ensuring legal precision and consistent enforcement under the CGST framework.
Q14: How can taxpayers ensure timely filing to benefit from such waivers?
Answer:
Track due dates and government notifications regularly.
Use GST platforms like Finodha GST Compliance for alerts and updates.
File all pending returns before the specified due dates to avoid penalties.
Q15: What should taxpayers do if they already paid a late fee before this correction?
Answer:
If the taxpayer paid late fees before this notification’s correction, they can seek clarification or adjustment during future returns.
It is advisable to consult GST experts for case-specific guidance.
📘 Consult a Finodha GST Expert for detailed advice.
🏁 Conclusion
The Corrigendum to Notification No. 67/2020 – Central Tax ensures the accuracy and transparency of the original GST notification by correcting minor typographical errors.
For composition taxpayers, this means clearer compliance requirements and accurate applicability of the late fee waiver scheme.
💡 Stay compliant and avoid penalties!
Simplify your GST return filing and compliance management with Finodha GST Return Filing Services or consult Finodha GST Experts.
Download PDF: Notification No. 67/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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