Waiver of Late Fee for GSTR-10 Filing

Government Directive: Waiver announced for late fee under Section 47 of CGST Act, 2017.

Scope: Applies to registered individuals failing to submit FORM GSTR-10 by due date.

Timeframe: Relief granted for returns filed between September 22, 2020, and December 31, 2020.

Limitation: Late fee waived only if not exceeding INR 250.

Issued By: Pramod Kumar, Director, Government of India.

Objective: Alleviating financial burden on taxpayers amidst COVID-19 challenges.

Compliance Support: Aims to facilitate smoother GST return filing processes for businesses.