Important Keyword: F. No. CBEC-20/06/04/2020-GST, Section 128 CGST Act 2017, Sectio 47 CGST Act 2017, Notification No. 33/2020 – Central Tax, Notification No. 4/2018– Central Tax, Notification No. 4/2020- Central Tax.

[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. 33/2020 – Central Tax

GST: [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 23^rd 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 23^rd January, 2018, namely:–

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

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31^st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30^th day of June, 2020.”.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 4/2018– Central Tax, dated the 23^rd 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 23^rd January,2018 and was last amended by notification No. 4/2020- Central Tax, dated the 10^th January, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 26(E) dated the 10^th January, 2020.

Read More: Notification No. 39/2020 – Central Tax: Seeks to Make Amendments to Special Procedure for Corporate Debtors Undergoing the Corporate Insolvency Resolution Process Under the Insolvency and Bankruptcy Code, 2016.

Web Stories: Notification No. 39/2020 – Central Tax: Seeks to Make Amendments to Special Procedure for Corporate Debtors Undergoing the Corporate Insolvency Resolution Process Under the Insolvency and Bankruptcy Code, 2016.

Download Pdf: https://taxinformation.cbic.gov.in/