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The Central Board of Indirect Taxes and Customs waives or lowers late fees for registered persons who delay filing FORM GSTR-3B returns for specific tax periods. Taxpayers with aggregate turnover above five crores rupees for February to April 2020 receive late fee relief if they file returns by 24 June 2020. Taxpayers with aggregate turnover up to five crores rupees receive conditional late fee waivers for February to July 2020 based on their state and specific filing deadlines. Registered persons who miss filing returns for July 2017 to January 2020 pay a maximum late fee of two hundred and fifty rupees if they file between 1 July 2020 and 30 September 2020. The late fee is completely waived for the same past period if the total central tax payable is nil.
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[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. 52/2020 – 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) (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, Sub-section (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. No. | Class of registered persons | Tax period | Condition |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year | February, 2020, March, 2020 and April, 2020 | If 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 Lakshadweep | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 | ||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020 | ||
| May, 2020 | If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 | ||
| June, 2020 | If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 | ||
| July, 2020 | If 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 Delhi | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 | ||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 | ||
| May, 2020 | If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020 | ||
| June, 2020 | If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 | ||
| July, 2020 | If 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 01st 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.”.
[F. No. CBEC-20/06/09/2019-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 32/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.232 (E), dated the 3rd April, 2020..
