Notification No.66/2020-Central Tax
Where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th March, 2020 to the 30th October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended up to the 31st October, 2020.
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Notification No. 67/2020-Central Tax
Late fee payable under section 47 of the said Act, shall stand waived which is in excess of Rs.250 and shall stand fully waived where the total amount of central tax payable in the said return is nil
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Notification No. 68/2020-Central Tax
The Government, on the recommendations of the Council, hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of Rs.250, for the registered persons who fail to furnish the return in FORM GSTR-10(Final Return) by the due date but furnishes the said return between the period from 22nd September, 2020 to 31st December, 2020.
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