Late fees is capped to Rs. 500 if taxpayer files GSTR 10 between 22nd September 20 to 31st December 20| GST Notification 68/2020

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.

Mandeep Kulkarni

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