Government Waives Late Fees:

Legal Amendment: Notification issued under Central Goods and Services Tax Act, 2017.

Late Fee Waiver: Excess late fees over ₹250 waived; fully waived if no central tax payable.

Applicable Period: Covers returns for quarters from July 2017 to March 2020.

Submission Window: Returns accepted from September 22, 2020, to October 31, 2020.

Authoritative Source: Pramod Kumar, Director, Government of India.

Previous Amendments: Notification No. 73/2017-Central Tax, last amended by No. 77/2018.

Publication Details: Gazette of India, Extraordinary, ensuring legal compliance.