Important Keyword: Notification No. 52/2020 – Central Tax, GSTR-3B amnesty 2020, GST late fee waiver, CGST Section 128, GSTR-3B filing relief, CBIC June 2020 notification, GST return waiver scheme, GST compliance India, Finodha GST Return Filing, Nil GSTR-3B waiver.
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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. 52/2020 – Central Tax: Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also 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 July, 2020.
[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 CGST 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 further amendments 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,-
(i). in the third proviso, for the Table, the following Table shall be substituted, 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 turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | 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 | ||
| May, 2020 | If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 | ||
| June, 2020 | If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 | ||
| July, 2020 | If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 | ||
| 3. | Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | February, 2020 | If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 |
| March, 2020 | If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 | ||
| April, 2020 | If return in FORM GSTR-3B is furnished on or before the 9th day of July, 2020 |
| or before the 9th day of July, 2020 | |||
| May, 2020 | If return in FORM GSTR-3B is furnished on or before the 15th day of September, 2020 | ||
| June, 2020 | If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020 | ||
| July, 2020 | If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020 |
(ii). after the third proviso, the following provisos shall be inserted, namely: –
“Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:
Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.”.
(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 and was last amended vide notification number 32/2020 – Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.232 (E), dated the 3rd April, 2020..
📚 Frequently Asked Questions (FAQs): Notification No. 52/2020 – Central Tax
Q1: What is Notification No. 52/2020 – Central Tax about?
Answer:
It provides a one-time amnesty for taxpayers who failed to file FORM GSTR-3B returns between July 2017 and January 2020 by capping or waiving late fees.
Additionally, it gives conditional late fee waivers for GSTR-3B filings for February to July 2020, depending on the filing dates.
Q2: What legal provisions empower this notification?
Answer:
It is issued under:
Section 128 of the CGST Act – allowing the government to waive or reduce late fees.
Section 148 – allowing the government to specify special procedures for certain classes of taxpayers.
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Q3: What periods are covered under this amnesty?
Answer:
July 2017 to January 2020: One-time amnesty with late fee waiver/cap.
February 2020 to July 2020: Conditional relief for timely filing based on turnover and state.
Q4: What are the benefits for taxpayers under this notification?
Answer:
✅ Late fee capped at ₹250 per return (₹125 CGST + ₹125 SGST) for pending GSTR-3B filings from July 2017 to January 2020.
✅ Nil return filers pay no late fee if returns are filed between 1st July 2020 and 30th September 2020.
✅ Conditional waiver for February–July 2020 returns depending on filing timelines.
Q5: What is the due date to avail this amnesty benefit?
Answer:
Taxpayers must file their pending GSTR-3B returns for the period July 2017 – January 2020 on or before 30th September 2020 to avail the late fee relief.
📘 Don’t miss the deadline — file easily through Finodha GST Return Filing.
Q6: What is the late fee relief for nil filers?
Answer:
If there is no tax liability (Nil GSTR-3B), the entire late fee is waived for the period July 2017 to January 2020, provided the return is filed within the amnesty window.
Q7: How much late fee can be saved under this notification?
Answer:
Taxpayers can save up to ₹10,000 per return or more depending on delays. For older pending filings, the total relief can amount to lakhs of rupees in waived late fees.
💡 Example:
A trader with 20 months of pending GSTR-3B filings (July 2017–Feb 2019) can now clear dues by paying only ₹250 per return, not ₹50/day per Act earlier.
Q8: What is Section 47 of the CGST Act?
Answer:
Section 47 prescribes late fees for not filing returns on time.
₹50/day (₹25 CGST + ₹25 SGST) for general cases.
₹20/day (₹10 + ₹10) for Nil returns.
This notification overrides these rates under Section 128 for the amnesty period.
Q9: What if I fail to file by 30th September 2020?
Answer:
If you don’t file by the specified deadline, you lose the amnesty benefit and must pay the full late fees applicable under Section 47.
📘 Avoid penalties — Consult Finodha GST Experts and regularize your filings today.
Q10: Does this notification apply to composition taxpayers?
Answer:
No 🚫.
Composition taxpayers are required to file GSTR-4, not GSTR-3B. This relief applies only to regular taxpayers filing FORM GSTR-3B.
Q11: Can I claim Input Tax Credit (ITC) for past periods under this amnesty?
Answer:
Yes ✅, once the pending returns are filed and tax dues paid, taxpayers can regularize ITC claims subject to compliance with Section 16(4) and reconciliation norms.
📘 Need ITC reconciliation help? Try Finodha GST Compliance Services.
Q12: What is the purpose of this one-time amnesty?
Answer:
The amnesty was introduced to:
Encourage defaulting taxpayers to file pending returns.
Improve GST compliance and revenue collection.
Provide relief during the pandemic by reducing penalty burdens.
Q13: Does this notification override earlier notifications?
Answer:
Yes.
It amends Notification No. 76/2018 – Central Tax (31 December 2018) and updates the relief table for tax periods up to July 2020.
Q14: Who issued and signed 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, under File No. CBEC-20/06/09/2019-GST.
🏁 Conclusion
Notification No. 52/2020 – Central Tax was a major relief measure for taxpayers, offering a one-time amnesty to clear pending GSTR-3B filings and restore GST compliance without heavy penalties.
💡 Pro Tip: Take advantage of government amnesty programs — file your pending returns quickly using Finodha GST Return Filing and ensure stress-free compliance with Finodha GST Experts.
Download PDF: Notification No. 52/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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