Corrigendum to Notification No. 68/2020 – Central Tax

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It is an official correction to Notification No. 68/2020 – Central Tax, issued on 22nd September 2020.
The corrigendum fixes a typographical error, changing “22th” to “22nd” in reference to the date of late fee waiver commencement.

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Notification No. 68/2020 provided waiver/reduction of late fees for filing Form GSTR-10 (Final Return) between 22nd September 2020 and 31st December 2020 under Section 47 of the CGST Act.
This benefited taxpayers who had canceled their GST registration but failed to file GSTR-10 on time.
📘 You can read more about it here: Finodha’s Guide on Notification No. 68/2020 – Central Tax.

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The corrigendum was necessary because the original notification mistakenly mentioned “22th” instead of “22nd September 2020.”
This minor fix ensures that the legal validity of the date remains unquestionable.

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It was issued by Shri Pramod Kumar, Director, CBIC, under File No. CBEC-20/06/08/2019-GST, on behalf of the Ministry of Finance (Department of Revenue), Government of India.

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The correction ensures clarity about the effective date for late fee relief under Notification No. 68/2020.
Taxpayers filing GSTR-10 during the period 22nd September – 31st December 2020 remain eligible for the reduced fee of ₹500 per return.

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Corrigenda are issued under the government’s authority as per Section 164 of the CGST Act, 2017, which empowers the government to make or amend rules, and under Rule 7 of the Secretariat Instructions, which allows correction of clerical or printing errors in Gazette notifications.

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The corrigendum indirectly affects Form GSTR-10, the Final Return that taxpayers must file after cancellation or surrender of their GST registration, as the waiver period applies to it.

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No 🚫. The corrigendum only corrects a date formatting error.
All substantive provisions of Notification No. 68/2020 – Central Tax — including the waiver/reduction in late fee and eligibility period — remain unchanged.

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The original text read:
“…between 22th September 2020 and 31st December 2020…”
It has been corrected to:
“…between 22nd September 2020 and 31st December 2020…”

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In law, even minor typographical errors can lead to interpretational ambiguity.
This correction ensures there’s no confusion about when the waiver period starts, thereby protecting taxpayers and ensuring clarity for both officers and assessees.

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The corrigendum is published under G.S.R. (E), dated 22nd September 2020, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i).
File Reference: F. No. CBEC-20/06/08/2019-GST.

Answer:
Form GSTR-10 is a Final Return to be filed by taxpayers whose GST registration has been canceled or surrendered.
It ensures that all pending liabilities are settled before deregistration.
Failure to file this form attracts a late fee under Section 47 of the CGST Act.
Avoid delays — file your GSTR-10 online with Finodha GST Return Filing.

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✅ Legal closure of GST registration
✅ Avoidance of penalties and notices
✅ Maintenance of clean compliance record
✅ Peace of mind for business owners
💡 Need expert help? Try Finodha GST Compliance Services.

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Corrigenda uphold accuracy, transparency, and trust in government publications.
They show the government’s commitment to error-free documentation and compliance clarity for taxpayers and administrators alike.

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It is available on:
The CBIC official website (https://cbic-gst.gov.in), and
Published in the Gazette of India (Extraordinary, Part II, Section 3, Sub-section (i)).
You can also read simplified updates and analyses on Finodha GST News Portal.