Notification No. 68/2020
Date: September 21, 2020
Subject: Reduction of late fee for delayed filing of FORM GSTR-10
Description:
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.
Effective Date: 22.09.2020