GST INDIA Biz
GST India .biz — Notification Details
Detailed GST Notification Information
Download

Notification No. 67/2020

Date: September 21, 2020
Subject: Amnesty scheme – waiver of late fee for delayed filing of FORM GSTR-4.
Description:

This notification waives late fee payable under Section 47 in excess of ₹250, and grants full waiver where tax payable is NIL, for delayed filing of FORM GSTR-4 for the quarters from July 2017 to March 2020. The benefit is available if returns are filed between 22 September 2020 and 31 October 2020. It encourages compliance by composition taxpayers.

Other Notifications

31/2023

The scope of Notification No. 27/2022–Central Tax is expanded to include the S...

Read More
94/2020

This notification makes extensive amendments to the CGST Rules, 2017 to strength...

Read More
02/2017

This notification grants full exemption from IGST on inter-State supplies of ess...

Read More