grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
Notification No: 67-2020-CT(Corrigendum)
Classification: Interest, Penalty & Late Fees
Date: 22-09-2020
G.S.R...(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 21st September, 2020, :
- at page 3, in line 36, the figure “(ii)” shall be omitted;
- at page 4, in line 2, for the words and figures “March, 2020”, read “March, 2019”;
- at page 4, in line 3, for the figures and letter “22th” read “ 22nd”.
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67-2020-CT(Corrigendum)