Avail 20% discount on updated CA lectures for Dec 21 .Use Code RESULT20 !! Call : 088803-20003

ICICI

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

Waiver of late fee for delay in filing GSTR-1- March to June 2020


 Notice Date : 24 June 2020

Ministry of Finance
(Department Of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 53/2020-Central Tax

New Delhi, the 24th June, 2020

G.S.R. 406(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 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:-

TABLE

Sl. No. Month/ Quarter Dates
(1) (2) (3)
1. March, 2020 10th day of July, 2020
2. April, 2020 24th day of July, 2020
3. May, 2020 28th day of July, 2020
4. June, 2020 05th day of August, 2020
5. January to March, 2020 17th day of July, 2020
6. April to June, 2020 03rd day of August, 2020.”.

[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director

Note: The principal notification No. 4/2018- Central Tax, dated the 23rd 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 23rd January, 2018 and was last amended by notification No. 33/2020- Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3rd April, 2020.

 

Guest
on 25 June 2020
Notification No : 53/2020-Central Tax
Published in GST
Source : , https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-53-central-tax-english-2020.pdf










Trending Tags