CBIC issues Corrigendum regarding late fee waiver for not furnishing GSTR-4

Pursuant to the notification w.r.t. waiver/reduction in late fee for not furnishing FORM GSTR-4 (Return for composition dealer), CBIC clarifies that late fee payable in excess of Rs.250 shall stand fully waived where tax payable is NIL for persons who failed to furnish GSTR-4 for ‘quarters July 2017 to March 2019’ by due date but furnish said return between September 22, 2020 to October 31, 2020;  Issues corrigendum to Notification No. 67/2020 to correct th...