Central Tax Notifications

CGST Notification 52/2020

Title Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020
Number 52/2020
Date 24-06-2020
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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 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 December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely :

In the said notification,-

(i) in the third proviso, for the Table, the following Table shall be substituted, namely :

"Table

S. NoClass 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 and April, 2020If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020
2.Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and LakshadweepFebruary, 2020 If 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 3rd day of July, 2020
April, 2020If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020
May, 2020If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020
June, 2020If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020
July, 2020If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020
3.Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and DelhiFebruary, 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 5th day of July, 2020
April, 2020If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020
May, 2020If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020
June, 2020If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020
July, 2020If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020

(ii) after the third proviso, the following provisos shall be inserted, namely:

Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020."