Late fees capped at Rs. 500 for delay in filing Final Return in Form GSTR 10 if it is filed between 22/09/2020 to 31/12/2020 vide Notification No. 68/2020 – Central Tax dated 21st September, 2020. A taxpayer whose GST registration has either been cancelled or surrendered is required to file GSTR-10. Rs. 500 is sum total of fine under Both CGST and SGST Law.

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Ministry Of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 68/2020 – Central Tax

New Delhi, the 21st September, 2020

G.S.R. 573(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 22th day of September, 2020 to 31st day of December, 2020.”.

[F. No. CBEC-20/06/08/2019-GST]

PRAMOD KUMAR, Director

More Under Goods and Services Tax

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