CBIC vide Notification No. 68/2020 – Central Tax dated 21.09.2020 has provided relaxation to taxpayers in payment of late fees who had failed to file their final return i.e. GSTR-10 by due date. Such taxpayers can now file their GSTR-10 between 22^nd September, 2020 to 31^st December, 2020, by paying a maximum late fee of ₹ 500 (₹ 250 under CGST Act & ₹ 250 under SGST Act)