NOTIFICATION NO-67/2020-Central Tax dated 21.09.2020 Seeks to 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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No 67/2020 – Central Tax

                                                                                                  New Delhi, the 21st September, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods andServices Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),read with section 148 of the said Act, the Government, on the recommendations of the Council,hereby makes the following further amendments in the notification of the Government of India
in the Ministry of Finance (Department of Revenue), No. 73/2017– Central Tax, dated the 29thDecember, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1600(E), dated the 29th December, 2017, namely :–

In the said notification: –
(ii) after the second proviso, the following proviso shall be inserted, namely: –

―Provided also that late fee payable under section 47 of the said Act, shall stand waivedwhich is in excess of two hundred and fifty rupees and shall stand fully waived where the totalamount of central tax payable in the said return is nil, for the registered persons who failed tofurnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by thedue date but furnishes the said return between the period from 22th day of September, 2020 to
31st day of October, 2020.‖.

[F. No. CBEC-20/06/08/2019-GST]

(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 73/2017-Central Tax, dated 29th December, 2017 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29thDecember, 2017 and was last amended vide notification number 77/2018 – Central Tax, datedthe 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R 1254(E), dated the 31st December, 2018.

DOWNLOAD
IN PDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-67-central-tax-english-2020.pdf

Leave a Reply

Your email address will not be published. Required fields are marked *