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[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 21
st
September, 2020
G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services 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 29
th

December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 1600(E), dated the 29
th
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 waived
which is in excess of two hundred and fifty rupees and shall stand fully waived where the total
amount of central tax payable in the said return is nil, for the registered persons who failed to
furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the
due date but furnishes the said return between the period from 22
th
day of September, 2020 to
31
st
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 29
th
December, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 1600(E), dated the 29
th

December, 2017 and was last amended vide notification number 77/2018 – Central Tax, dated
the 31
st
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 31
st
December, 2018.
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