Important Keyword: Notification No. 53/2020 – Central Tax, F. No. CBEC-20/06/09/2019-GST, Section 128 CGST Act 2017, Notification No. 4/2018– Central Tax, Notification No. 33/2020- Central Tax, Section 47 CGST Act 2017.
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[F. No. CBEC-20/06/09/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 24th June, 2020
Notification No. 53/2020 – Central Tax: Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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), 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. (1) | Month/ Quarter (2) | Dates (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.”. |
(Pramod Kumar)
Director,
Government of India
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.
📚 Frequently Asked Questions (FAQs): Notification No. 53/2020 – Central Tax
Q1: What is Notification No. 53/2020 – Central Tax about?
Answer:
This notification waives the late fees payable under Section 47 of the CGST Act for taxpayers who delayed filing GSTR-1 for the months of March to June 2020 (monthly filers) and quarters January to March 2020 and April to June 2020 (quarterly filers).
Q2: What is Section 128 of the CGST Act, 2017?
Answer:
Section 128 empowers the Government, based on GST Council recommendations, to waive or reduce late fees payable for delay in filing returns under Section 47.
This is the legal foundation for granting late fee relief.
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Q3: Who is eligible for this late fee waiver?
Answer:
All registered taxpayers who were required to file FORM GSTR-1 (monthly or quarterly) for the above tax periods and filed before the extended dates mentioned in the notification.
Q4: What happens if I filed GSTR-1 after the extended dates?
Answer:
If GSTR-1 is filed after the new due date, the late fee under Section 47 will apply from the original due date until the date of actual filing.
Q5: What is FORM GSTR-1?
Answer:
GSTR-1 is the monthly or quarterly statement of outward supplies (sales) filed by registered taxpayers.
It contains invoice-wise details of goods or services sold, exports, and advances received.
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Q6: How does this notification benefit taxpayers?
Answer:
✅ Eliminates financial burden of late fees during lockdown.
✅ Allows smooth compliance with extended deadlines.
✅ Helps maintain GST return continuity without penalty.
💡 Example:
If a trader delayed filing GSTR-1 for April 2020 but filed it on 20th July 2020, they are not liable to pay late fees under this notification.
Q7: What is Section 47 of the CGST Act, 2017?
Answer:
Section 47 specifies late fees for delayed return filing — ₹50 per day (₹25 CGST + ₹25 SGST) and ₹20 per day (₹10 + ₹10) for nil returns.
Under this notification, such fees are waived for specified periods.
Q8: Does this notification apply to both monthly and quarterly filers?
Answer:
Yes ✅.
The waiver covers both monthly filers (March–June 2020) and quarterly filers (Jan–June 2020) as long as they file within the extended deadlines.
Q9: What if I am a nil filer — do I still get the waiver?
Answer:
Yes ✅.
Nil filers (taxpayers with no sales or transactions) are also eligible for the late fee waiver if they file within the prescribed timelines.
Q10: How does this notification link with earlier Notification No. 4/2018 – Central Tax?
Answer:
Notification No. 4/2018 – Central Tax originally prescribed late fee rules for GSTR-1 filing.
Notification No. 53/2020 amends its third proviso, adding new waiver dates specific to the COVID-19 period.
Q11: What is the effective date of this waiver?
Answer:
The waiver applies retrospectively, covering filing delays for GSTR-1 from March 2020 onwards, provided the return was submitted on or before the dates listed in the table above.
Q12: What is the significance of GSTR-1 filing for businesses?
Answer:
Filing GSTR-1 ensures that outward supplies are reflected in buyers’ GSTR-2A, allowing them to claim Input Tax Credit (ITC).
Delayed GSTR-1 filing can impact clients’ ITC eligibility and compliance records.
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Q13: Was this notification a part of COVID-19 relief measures?
Answer:
Yes 💡.
This was one of several pandemic relief steps announced by the Government to reduce the compliance burden and help small taxpayers who couldn’t file returns on time.
Q14: Who signed and issued this notification?
Answer:
It was issued by the CBIC, Department of Revenue, Ministry of Finance, and signed by Shri Pramod Kumar, Director, Government of India.
🏁 Conclusion
Notification No. 53/2020 – Central Tax provides crucial relief to taxpayers by waiving late fees for delayed GSTR-1 filings during the pandemic period.
By extending due dates and removing penalties, the Government ensured fair compliance opportunities for all small and medium businesses.
💡 Tip: Stay updated with compliance changes — use Finodha GST Return Filing to file your GSTR-1 and maintain 100% compliance.
Download PDF: Notification No. 53/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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