Central Tax Notifications

CGST Notification 53/2020

Title Seeks 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, 2020 to June, 2020
Number 53/2020
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), 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, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-


Sl. No.Month/ QuarterDates
1.March, 202010th day of July, 2020
2.April, 202024th day of July, 2020
3.May, 202028th day of July, 2020
4.June, 202005th day of August, 2020
5.January to March, 202017th day of July, 2020
6.April to June, 202003rd day of August, 2020.”