GST Notification 67/2020-Central Tax ,dt. 21-09-2020

CBIC has capped the late fees to Rs. 500 (Rs. 250 – CGST and Rs. 250 – SGST) for taxpayers having liability and waived off fully for taxpayers having nil liability in Quarterly Form GSTR-4 for the quarters from July, 2017 to March, 2019, if the return is filed between September 22, 2020 to October 31, 2020