Relief By Waiver Of Late Fee For Delay

Central Board of Indirect Taxes and Customs (CBIC) to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 20 to June, 20 for monthly filers and for quarters from January, 20 to June, 20 for quarterly filers.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 53/2020 – Central Tax

New Delhi, the 24th June, 2020

G.S.R.....(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–

In the said notification, for the third proviso, the following proviso shall be substituted, namely: –

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date.

The said details on or before the dates mentioned in column (3) of the said Table:

[F. No. CBEC-20/06/09/2019-GST]

(Pramod Kumar)

Director, Government of India

Note:- The principal notification No. 4/2018– Central Tax, dated the 23rd January, 2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 33/2020- Central Tax, dated the 3 rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3 rd April, 2020.

Get the complete document from here; https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-53-central-tax-english-2020.pdf. 

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