Waiver of Late Fees GSTR-3B for the Period from July, 2017 to July, 2020.

Notification No. 57/2020 – Central Tax 30th June, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the CGST Act 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said CGST Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st Dec, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1253(E), dated the 31st Dec, 2018, namely :–

In the above said notification, after the third proviso, the following provisos shall be inserted, namely: –

“Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of Sep, 2020, the total amount of late fee payable under section 47 of the CGST Act, shall stand waived which is in excess of 200 (two) hundred and 50 (fifty) rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is NIL:

Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the CGST Act, shall stand waived which is in excess of 200( two) hundred and 50 (fifty) rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.”

2. This notification shall be deemed to have come into effect from the 25th day of June, 2020.

                                                                                 [F. No. CBEC-20/06/08/2020-GST]
                                                                                                           (Pramod Kumar)
                                                                                   Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 52/2020 – Central Tax, dated the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.405 (E), dated the 24th June, 2020