67/2020-Central Tax — Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.

About This Notification

67/2020-Central Tax is an official GST notification issued by CBIC on 21 September 2020. The full title of this instrument is: Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020..

Legal Basis

GST notifications are issued under the powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act), the Integrated Goods and Services Tax Act, 2017 (IGST Act), and corresponding state GST legislations. They are binding instruments that govern rate changes, procedural amendments, exemptions, and deadline extensions across India's unified indirect tax framework.

How to Use This Reference

• Use the Notification Number (67/2020-Central Tax) to cite this instrument in legal filings, audits, or compliance documents.
• The effective date of this notification is 21 September 2020 — verify applicability windows against your filing period.
• Cross-reference with related GST sections and case laws using the links in the sidebar.
• Refer to the CBIC official portal for the authoritative gazette text.

Context in India's GST Framework

India's GST regime, effective from 1 July 2017, relies on a hierarchy of legislative instruments: Acts → Rules → Notifications → Circulars → Orders. Notifications issued by CBIC carry the force of delegated legislation and directly modify rates or procedures. Circulars clarify the interpretation of existing law without changing it. 67/2020-Central Tax falls in this framework as a notification issued under the authority of CBIC.

Note: An AI-powered detailed summary with key changes and sectional impact analysis for this notification is being generated and will be published shortly.