On 21st September 2020, the CBIC has issued 3 notifications in which various due dates have been extended. Lets summarise the Notifications issued:-
Notification No. 66/2020 – Central Tax
The time limit for the compliances in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from 20th March 2020 to 30th day of October 2020, and where completion or compliance of such action has not been made within such time, then the time limit for completion shall be extended to 31st October 2020.
Notification No. 67/2020 – Central Tax
In respect of the GSTR 4 for the period from July 2017 to March 2020, the due date have been extended to 31st October 2020 and the late fee in excess of Rs. 500 shall stand fully waived in case of tax payable and the late fee shall stand NIL in case there is no tax liability.
Notification No. 68/2020 – Central Tax
In respect of the registered persons, who fails to file GSTR 10, the late fee in excess of Rs. 500/- shall stand fully waived who file the GSTR 10 within the period 22nd September 2020 to 31st December 2020.
To view and download the Notification, click here Notifications issued on 21-09-2020
