Important Keyword: Notification No. 53/2020 – Central Tax, corrigendum to Notification 53/2020, GSTR-1 late fee waiver correction, Section 128 CGST Act, CBIC corrigendum June 2020, fourth proviso GST, GST notification correction India, GST legal amendment, Finodha GST compliance.
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Table of Contents
[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 25th June, 2020
Corrigendum to Notification No. 53/2020 - Central Tax.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R...(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 53/2020-Central Tax, dated the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 406(E), dated the 24th June, 2020, at page 12, in line 17, for the words “third proviso”, read “fourth proviso”.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 53/2020 – Central Tax
Q1: What is the Corrigendum to Notification No. 53/2020 – Central Tax?
Answer:
The Corrigendum dated 25th June 2020 corrects a technical error in the original Notification No. 53/2020 – Central Tax.
The phrase “third proviso” in the original notification was replaced with “fourth proviso” to ensure accurate legal alignment.
Q2: Why was this corrigendum issued?
Answer:
It was issued to rectify a typographical mistake in the notification text.
Such corrections ensure that the notification aligns perfectly with the legal framework of the Central Goods and Services Tax Act, 2017 and previous notifications related to GSTR-1 filings.
Q3: What does “proviso” mean in legal terms?
Answer:
A proviso is a clause in a law or notification that qualifies or restricts the general applicability of the rule.
In this case, the reference to the correct “fourth proviso” ensures that the late fee waiver clause applies correctly under the intended rule of Notification No. 4/2018 – Central Tax as amended.
Q4: How does this corrigendum affect taxpayers?
Answer:
✅ It does not change the relief or benefits granted in Notification No. 53/2020.
✅ It only ensures accuracy in legal citation, maintaining the integrity of the late fee waiver for GSTR-1 filings for March–June 2020 (monthly) and Jan–June 2020 (quarterly).
Q5: What remains unchanged in the original notification?
Answer:
The waiver of late fee under Section 128 of the CGST Act.
Applicable periods (March–June 2020 for monthly filers; Jan–June 2020 for quarterly filers).
Filing timelines and due dates.
📘 Continue to stay compliant using Finodha GST Compliance Services.
Q6: Does this corrigendum change the due dates for GSTR-1 filing?
Answer:
No 🚫.
The corrigendum is only a correction in legal wording. The due dates and waiver provisions under Notification No. 53/2020 remain exactly the same.
Q7: Which section of the CGST Act does this corrigendum relate to?
Answer:
It relates to Section 128 of the Central Goods and Services Tax Act, 2017, which empowers the government to waive or reduce late fees under Section 47 of the same Act.
Q8: What was the exact correction made?
Answer:
The corrigendum states:
“In Notification No. 53/2020 – Central Tax, dated 24th June 2020, at page 12, line 17, for the words ‘third proviso’, read ‘fourth proviso’.”
This ensures correct linkage to the appropriate clause in earlier notifications.
Q9: What is the importance of the corrected proviso?
Answer:
The corrected “fourth proviso” clarifies which part of Notification No. 4/2018 – Central Tax is being amended, ensuring that the waiver of late fees is legally valid and enforceable.
Q10: Does this corrigendum introduce any new benefits?
Answer:
No new benefits are introduced.
It is purely a technical correction to ensure the consistency and legal accuracy of Notification No. 53/2020 – Central Tax.
Q11: How can businesses verify such corrigenda?
Answer:
All corrigenda are published in the Gazette of India and uploaded on the official CBIC GST portal.
Businesses can also consult GST experts or use reliable compliance platforms like Finodha GST Return Filing for updates.
Q12: Is the corrigendum applicable retrospectively?
Answer:
Yes ✅.
Since the corrigendum merely corrects a reference, it applies retrospectively from the date of issue of the original notification — 24th June 2020.
Q13: What if taxpayers already filed under the earlier notification?
Answer:
Taxpayers who filed based on the earlier version do not need to refile or take any additional action.
Their filings remain valid and compliant.
Q14: How does this corrigendum maintain legal precision in GST law?
Answer:
GST notifications often reference multiple provisos or amendments.
Ensuring that each reference points to the correct proviso avoids legal ambiguity in audits, appeals, and interpretations under Section 128.
Q15: Who issued and signed the corrigendum?
Answer:
It was issued by the Ministry of Finance, Department of Revenue, CBIC, and signed by Shri Pramod Kumar, Director, Government of India, under File No. CBEC-20/06/09/2019-GST.
🏁 Conclusion
The Corrigendum to Notification No. 53/2020 – Central Tax ensures precision in the legal framework of the GSTR-1 late fee waiver scheme.
While it doesn’t alter the relief, it enhances clarity and legal certainty for taxpayers and administrators.
💡 Pro Tip: Stay compliant with changing GST rules — use Finodha GST Return Filing and Finodha GST Compliance Services to file on time and avoid penalties.
Download PDF: Notification No. 53/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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