Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020

Last updated: 24 September 2020

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The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification offering a waiver on late fees for GSTR-10 returns. This applies to registered persons who failed to file their GSTR-10 by the original due date. Provided the return is furnished between 22nd September 2020 and 31st December 2020, the late fee will be capped at a maximum of £250.

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

FAQ :

This notification grants a waiver or reduction of the late fee for not furnishing FORM GSTR-10 by the due date.

Registered persons who failed to furnish FORM GSTR-10 by the due date are eligible, provided they file the return within the specified period.

The GSTR-10 return must be furnished between 22nd September 2020 and 31st December 2020.

The late fee payable under this waiver is capped at a maximum of two hundred and fifty rupees (£250).

The notification is issued under section 128 of the Central Goods and Services Tax Act, 2017, and relates to late fees payable under section 47 of the same Act.