Important Keyword: F. No. CBEC-20/06/08/2019-GST, Notification No. 68/2020 – Central Tax, Section 128 CGST Act 2017, Section 47 CGST Act 2017.

[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, 21^st September, 2020

Notification No. 68/2020 – Central Tax

CGST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 22^th day of September, 2020 to 31^st day of December, 2020.”.

(Pramod Kumar)
Director,
Government of India

Read More: Notification No. 69/2020 – Central Tax: Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.

Web Stories: Notification No. 69/2020 – Central Tax: Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.

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