Central Tax Notifications

CGST Notification 32/2020

Title Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
Number 32/2020
Date 03-04-2020
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1) In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 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 December, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.

Table

S.No.Class of registered personsTax periodCondition
(1)(2)(3)(4)
1.Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial yearFebruary, 2020, March 2020, April, 2020If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial yearFebruary, 2020, March, 2020If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020
April, 2020If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
3.Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial yearFebruary, 2020If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
March, 2020If return in FORM GSTR-3B is furnished on or before the 3 rd day of July, 2020
April, 2020If return in FORM GSTR-3B is furnished on or before the 6 th day of July, 2020.”

2) This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.