Important Keyword: Notification No. 32/2020 – Central Tax, GSTR-3B late fee waiver, GST COVID relief, Section 128 CGST, Section 148 GST, GST late fee waiver, GSTR-3B due date extension, GST lockdown notifications, Finodha GST, GST return filing online
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Table of Contents
[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 3rd April, 2020
Notification No. 32/2020 – Central Tax: 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)]
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 turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding financial year. | February 2020 and March 2020 | If return in FORM GSTR- 3B is furnished on or before the 29th day of June 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 turnover of up to rupees 1.5 crores in the preceding financial year. | 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 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.
(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.
📚 Frequently Asked Questions (FAQs): Notification No. 32/2020 – Central Tax
Q1: What is Notification No. 32/2020 – Central Tax and why was it issued?
Answer:
Notification No. 32/2020 – Central Tax (dated 3 April 2020) was issued to waive the late fee for GSTR-3B for February, March and April 2020 during the COVID lockdown.
It amended Notification 76/2018 – Central Tax, adding new relief dates for different turnover slabs.
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Q2: Which tax periods are covered under Notification No. 32/2020 – Central Tax?
Answer:
Late fee waiver applies for GSTR-3B of:
February 2020
March 2020
April 2020
But only for taxpayers who file within the extended timelines given in the notification’s table.
Q3: Is the late fee fully waived or reduced?
Answer:
It is a full late fee waiver under Section 47 of the CGST Act.
If filed within the extended dates → ₹0 late fee
If filed after the extended dates → Late fee applies from the original due date.
Q4: Does Notification 32/2020 apply to GSTR-1 or only GSTR-3B?
Answer:
It applies only to GSTR-3B.
For GSTR-1, relief is provided separately under Notification 33/2020 – Central Tax.
Q5: What are Sections 128 and 148, and how do they relate to this notification?
Answer:
Section 128: Allows the Government to waive or reduce late fee.
Section 148: Allows issuing special procedures for specific classes of taxpayers.
Using these powers, the Government created turnover-based due dates for late fee waiver.
Q6: What happens if GSTR-3B is filed after the relief date?
Answer:
Late fee applies according to Section 47, which is:
₹50 per day (₹25 CGST + ₹25 SGST)
₹20 per day for NIL return
Q7: Is interest also waived along with late fee?
Answer:
Interest waiver for these months was given under separate notifications:
Notification 31/2020 – interest relief
Notification 36/2020 – extended due dates
Notification 32/2020 is specifically for late fee waiver only.
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Q8: Real-Life Example: How much relief did a small business get?
Answer:
A small trader in Patna with turnover ₹80 lakh filed GSTR-3B for Feb 2020 on 25 June 2020.
Due to Notification 32/2020, the trader paid:
Late fee = ₹0
Saved approx. ₹1,500 to ₹3,000 per return
Such relief was crucial during lockdown.
Q9: Does the notification apply to newly registered GST taxpayers?
Answer:
Yes, if the GSTIN was valid during the return period.
Even if GSTIN was later cancelled, the waiver still applies for the delayed period.
Need to reactivate or apply for GST?
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Q10: Does the notification apply to Composition taxpayers?
Answer:
No.
Composition taxpayers do not file GSTR-3B.
They file CMP-08.
Q11: Was this waiver applicable automatically?
Answer:
Yes.
When GSTR-3B was filed within extended dates, the system automatically charged ₹0 late fee.
Q12: What about taxpayers who had technical issues while filing?
Answer:
If the filing date on GSTN portal fell within the relief window, the waiver applied—even if payment challan was created earlier/later.
Q13: Is Notification 32/2020 still applicable today?
Answer:
No, it was a time-bound COVID relief.
But it still matters for:
Past GST audits
GST departmental notices
Annual returns & reconciliation
For proper reconciliation →
👉 https://finodha.in/gst-return-filing/
Q14: How does this notification connect with Notification 76/2018?
Answer:
Notification 32/2020 amends Notification 76/2018 by inserting a new proviso that:
Waives late fee for GSTR-3B
Creates turnover-based due dates
Applies special procedures using Sec 148
This amendment was triggered due to pandemic-related hardships.
⭐ Conclusion
Notification No. 32/2020 – Central Tax played a critical role during the COVID lockdown by offering conditional late fee waiver for GSTR-3B. Understanding such GST notifications helps businesses avoid penalties and stay compliant during audits.
If you want a professional GST team to handle returns, notices, reconciliation, and compliance:
👉 Start GST Return Filing with Finodha Today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 32/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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