CBIC vide Notification No. 67/2020 – Central Tax dated September 21, 2020, waived the late fees payable u/s 47 of the CGST Act, in excess of two hundred and fifty rupees (Rs. 250/- for CGST) for the registered taxpayers having liability and fully waived for NIL taxpayers in Form GSTR-4 for the quarters from July, 2017 to March, 2020, if the return is filed between September 22, 2020 to October 31, 2020.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-67-2020-–-Central-Tax.pdf