GSTR-10 – Late fee reduced if return furnished between 22-09-2020 till 31-12-2020: The CBIC has reduced the amount of late fees payable under Section 47 of the Central Goods and Services Tax Act, 2017 by registered persons who fail to furnish the return in Form GSTR-10 by the due date but furnishes the said return between 22-09-2020 to 31-12-2020 the late fee payable in such cases would be INR 250. (Notification No. 68/2020-Central Tax, dated 21-09-2020)