Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

Last updated: 04 April 2020

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This notification provides a waiver of late fees for registered persons who delayed furnishing outward supply details in FORM GSTR-1. The waiver applies to the months of March, April, and May 2020, and the quarter ending 31st March 2020. To qualify for this relief, taxpayers must submit their FORM GSTR-1 details on or before 30th June 2020.

[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. 33/2020 Central Tax New Delhi, the 3rd April, 2020 G.S.R.

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FAQ :

This notification aims to provide relief by conditionally waiving the late fee for delayed submission of outward supply details in FORM GSTR-1 for specific tax periods.

The waiver covers the months of March 2020, April 2020, and May 2020, as well as the quarter ending 31st March 2020.

Registered persons must furnish the details of outward supplies in FORM GSTR-1 for the specified periods on or before 30th June 2020.

Registered persons who fail to furnish their outward supply details in FORM GSTR-1 by the due date, but submit them by 30th June 2020, are eligible.

The waiver is granted in exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017.