GST Notification 68/2020-Central Tax ,dt. 21-09-2020

CBIC has capped the Late fee payable to Rs. 500 (Rs. 250- CGST and Rs. 250 – SGST) , for taxpayer who fails to furnish GSTR-10 within due date but furnishes the said return within September 22, 2020 to December 31, 2020.