Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

Last updated: 04 April 2020

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This notification introduces a conditional waiver for late fees on GSTR-3B returns that were filed late for the tax periods of February, March, and April 2020. The waiver is granted under the powers of the Central Goods and Services Tax Act, 2017, on the recommendation of the Council. This measure aims to provide relief to taxpayers facing difficulties in timely filing.

[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. 32/2020 Central Tax New Delhi, the 3rd April, 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

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FAQ :

This notification provides a conditional waiver of late fees for taxpayers who delayed filing their GSTR-3B returns for the tax periods of February, March, and April 2020.

The waiver applies to GSTR-3B returns for the tax periods of February 2020, March 2020, and April 2020.

The late fee for delayed furnishing of GSTR-3B returns for the specified periods is being conditionally waived.

The waiver is granted under the powers conferred by section 128 read with section 148 of the Central Goods and Services Tax Act, 2017.