Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No.68/2020 dated 21st September, 2020 to notify that the amount of late fees payable which is in excess of two hundred and fifty rupees on delayed filing of Final return in Form GSTR-10, required to be filed at the time of cancellation of registration within a period of 3 months, is waived off if the return is filed between 22nd day of September, 2020 and 31st day of December, 2020.
Note the late fee amount as stated above will be applicable separately for both CGST Act and SGST Act respectively.
For further details, please refer the attached document.
Source : Central Board of Indirect Taxes and Customs (CBIC)
