Pankaj Rawat (GST Practitioner) 22 September 2020
Notification 67/2020: Late fee payable under S47 in excess of ₹250 shall stand waived & shall stand fully waived where tax payable is nil for persons who failed to furnish GSTR-4 for quarters July 17 to March 20 by due date but furnishes said return between 22 Sept to 31 Oct, 20
Notification 66/2020: The time limit for issuing invoices in case of goods goods being sent or taken out of India on approval for sale or return, which falls between 20 March, 2020 to 30 October, 2020 has been extended to 31 October 2020.
:Noti. 68/2020: The amount of late fee payable under
Section 47 in excess of ₹250 shall stand waived for the registered persons who fail to furnish GSTR-10 by the due date but furnishes the said return between the period from 22 September to 31December, 2020.