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The Government waives the late fee for registered persons who delay the submission of outward supplies in FORM GSTR-1. This relief applies to monthly tax periods from March, 2020 to June, 2020 and quarterly tax periods from January, 2020 to June, 2020. The registered person must furnish the details on or before the specified due dates to receive the waiver.
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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. 53/2020 – Central Tax
New Delhi, the $24^{\text{th}}$ 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 $23^{\text{rd}}$ 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 $23^{\text{rd}}$ 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:-
Table
| Sl. No. | Month/ Quarter | Dates |
|---|---|---|
| (1) | (2) | (3) |
| 1. | March, 2020 | $10^{\text{th}}$ day of July, 2020 |
| 2. | April, 2020 | $24^{\text{th}}$ day of July, 2020 |
| 3. | May, 2020 | $28^{\text{th}}$ day of July, 2020 |
| 4. | June, 2020 | $05^{\text{th}}$ day of August, 2020 |
| 5. | January to March, 2020 | $17^{\text{th}}$ day of July, 2020 |
| 6. | April to June, 2020 | $03^{\text{rd}}$ day of August, 2020.”. |
[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 $23^{\text{rd}}$ 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 $23^{\text{rd}}$ January, 2018 and was last amended by notification No. 33/2020- Central Tax, dated the $3^{\text{rd}}$ April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the $3^{\text{rd}}$ April, 2020.
