Notification No. 68/2020-Central Tax [N10-QEH]
As at 7 September 2026. In force from 21 September 2020.
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.”.
Made under
Recital: "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". Names section 128 of the Central Goods and Services Tax Act, 2017 [S10-ABS]. Vires verified.
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Acted on by (2)
Cites: Corrigendum to Notification No. 68/2020-Central Tax [N10-QG8], 22 September 2020. "No. 68/2020-Central Tax, dated the 21st".
Amends: Corrigendum to Notification No. 68/2020-Central Tax [N10-QG8], 22 September 2020. "No. 68/2020-Central Tax, dated the 21st September, 2020".
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