Notification 32/2020- Central Tax which 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.

[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– 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 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–

In the said notification, after the second proviso, the following proviso shall be inserted, namely: –

“Provided also that the amount of late fee payable under section 47 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.

Table

S. No. (1)	Class of registered persons (2)	Tax period (3)	Condition (4)
1.	Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year	February, 2020, March, 2020 and April, 2020	If return in FORM GSTR- 3B is furnished on or before the 24th day of June, 2020
2	Taxpayers having an aggregate	February, 2020	If return in FORM GSTR-

	turnover of more than rupees 1.5	and March, 2020	3B is furnished on or
	crores and up to rupees five crores		before the 29th day of June,
	in the preceding financial year		2020
		April, 2020	If return in FORM GSTR-
			3B is furnished on or
			before the 30th day of June,
			2020
3.	Taxpayers having an aggregate	February, 2020	If return in FORM GSTR-
	turnover of up to rupees 1.5 crores		3B is furnished on or
	in the preceding financial year		before the 30th day of June,
			2020
		March, 2020	If return in FORM GSTR-
			3B is furnished on or
			before the 3rd day of July,
			2020
		April, 2020	If return in FORM GSTR-
			3B is furnished on or
			before the 6th day of July,
			2020.”.

2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.

[F. No. CBEC-20/06/04/2020-GST]

(Pramod Kumar) Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018.