The Central Board of Indirect Taxes and Customs (CBIC) issued the corrigendum in respect of conditional late fee waiver for composition taxpayers only for quarters from July 2017 to March 2019 instead of July 2017 to March, 2020.
In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 67/2020-Central Tax, dated the 21st September, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 21st September, 2020, at page 3, in line 36, the figure “(ii)” shall be omitted; at page 4, in line 2, for the words and figures “March, 2020”, read “March, 2019”; and at page 4, in line 3, for the figures and letter “22th” read “ 22nd”.
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