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

Last updated: 25 June 2020

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The Ministry of Finance has announced a waiver of late fees for delayed GSTR-1 filings. This applies to registered persons who failed to submit their outward supply details by the original due dates for the months of March, April, May, and June 2020, or the quarter of January-March and April-June 2020. As long as these details are furnished by the extended dates specified in the notification, no late fee will be charged.

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.

FAQ :

This notification waives the late fee for registered persons who delay filing their GSTR-1 details for specific periods in 2020.

The waiver covers GSTR-1 filings for March 2020, April 2020, May 2020, June 2020, and the quarters of January-March 2020 and April-June 2020.

The extended due dates are: 10th July 2020 for March 2020, 24th July 2020 for April 2020, 28th July 2020 for May 2020, 5th August 2020 for June 2020, 17th July 2020 for Jan-Mar 2020 quarter, and 3rd August 2020 for Apr-Jun 2020 quarter.

All registered persons who fail to furnish their outward supply details in FORM GSTR-1 by the original due date but submit them by the extended dates mentioned in the notification are eligible.

Yes, the condition is that the GSTR-1 details must be furnished by the extended due dates specified for each month or quarter.

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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

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