Notifications issued on 21st September' 2020 by CBIC

Notification No. 66/2020-CT, Notification No. 67/2020-CT, Notification No. 68/2020-CT


Notification No. 66/2020-CT:


Time limit for issuance of invoice in case of goods being sent on approval basis as per section 31(7)* which falls during the period from 20th March, 2020 to 30th October, 2020 has been extended up to 31st October 2020.


*Section 31(7)- Notwithstanding anything contained in sub-section (1), where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier.



Notification No. 67/2020-CT


Late fees payable in case of delayed filing of GSTR-4* for the period July 2017 to March 2020 has been waived fully in case of Nil Return, and restricted to Rs. 500 i.e (250+250) per return in other cases provided that such GSTR-4 is furnished from 22th September, 2020 to 31st October, 2020.


*GSTR-4 is a GST Return that is to be filed by a composition dealer. A dealer opting for the composition scheme is required to furnish only 1 return which is GSTR 4 once in a year.

Notification No. 68/2020-CT:


Late fees payable for delayed filing of Final Return (GSTR-10)* has been restricted to Rs. 500 i.e. (250+250) if such GSTR-10 is furnished from 22th September, 2020 to 31st December, 2020.


*A taxable person whose GST registration is cancelled or surrendered has to file a return in the form of GSTR-10. This return is called as final return.


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