Important Keyword: Notification No. 33/2020 – Central Tax, GSTR-1 Late Fee Waiver, GST COVID Relief, Section 128 CGST Act, GST Late Fees, GST Notification 33/2020, GST Return Filing Finodha, GST Compliance India, GSTR-1 Due Date, GST Lockdown Relief
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[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: Seeks to Provide Relief by Conditional Waiver of Late Fee for Delay in Furnishing Outward Statement in FORM GSTR-1 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), 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, 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 31st 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 30th day of June, 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. 4/2020- Central Tax, dated the 10th January, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 26(E) dated the 10th January, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 33/2020 – Central Tax
Q1: What is Notification No. 33/2020 – Central Tax and why was it issued?
Answer:
Notification No. 33/2020 – Central Tax was issued on 3rd April 2020 during the COVID lockdown. Using powers under Section 128 of the CGST Act, the Government waived the late fee for GSTR-1 if filed by 30 June 2020.
This helped taxpayers avoid penalties at a time when offices were closed, and compliance was difficult.
If you want to stay compliant today, you can use Finodha GST Return Filing service:
👉 https://finodha.in/gst-return-filing/
Q2: Which months are covered under Notification No. 33/2020 – Central Tax?
Answer:
This notification waives the late fee for the following periods:
March 2020
April 2020
May 2020
February 2020 (covered in earlier notifications but clarified here)
Quarter ending March 2020 (for quarterly filers)
Note: The waiver applies only if filed on or before 30.06.2020.
Q3: Is the late fee fully waived or partially reduced?
Answer:
It is a 100% waiver under Section 47 (Late Fee Provisions) of the CGST Act.
No late fee (₹0) is charged for the above periods if filed within the extended timeline.
Q4: Does this waiver apply to GSTR-3B also?
Answer:
❌ No.
Notification No. 33/2020 – Central Tax only applies to GSTR-1.
GSTR-3B has separate late fee waivers and interest relaxations under other notifications like:
Notification 31/2020 – Central Tax
Notification 36/2020 – Central Tax
You can stay updated and compliant using Finodha GST Compliance:
👉 https://finodha.in/gst-compliance/
Q5: What is the connection between Notification No. 33/2020 and Notification No. 4/2018?
Answer:
Notification No. 33/2020 amends Notification 4/2018 – Central Tax, which originally prescribed late fee structures.
A new proviso was inserted stating that no late fee will apply for GSTR-1 for Feb–Apr 2020 & Q4 2019-20 if filed on time.
It strengthens the idea that notifications can modify earlier ones to provide relief.
Q6: What happens if someone files GSTR-1 after 30.06.2020?
Answer:
If filed after 30 June 2020, the normal late fees under Section 47 apply:
₹50/day (₹25 CGST + ₹25 SGST)
₹20/day for NIL returns
Example:
A business filed March 2020 GSTR-1 on 10 July 2020 → Late fee applies from original due date till filing.
Q7: Who benefits the most from Notification No. 33/2020 – Central Tax?
Answer:
MSMEs with limited staff
Traders whose offices were shut
Businesses struggling with COVID-time disruptions
Quarterly filers (Jan–Mar quarter)
E-commerce sellers unable to upload outward supplies
To register your MSME easily:
👉 https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
Q8: Was the due date of GSTR-1 extended?
Answer:
No ❌
The due date was not extended, only the late fee was waived.
This means:
Filing after the due date is allowed without penalty
But filing must be done on or before 30 June 2020
Q9: What is Section 128 and how does it allow late fee waiver?
Answer:
Section 128 of the CGST Act empowers the Government to reduce or waive late fees through notification.
Under this power, Notification No. 33/2020 – Central Tax grants late fee relief to taxpayers.
Q10: Is this benefit available for cancelled GSTIN holders?
Answer:
Yes, if the GSTIN was active during the filing period.
Even cancelled taxpayers filing past returns for final compliance could avail the waiver until 30 June 2020.
Need to reactivate or register GST?
👉 https://finodha.in/online-gst-registration/
Q11: How does this notification help businesses in real life?
Answer:
Example:
A textile shop in Kolkata could not access records due to lockdown. Filing GSTR-1 for Feb–Apr 2020 in time waived late fees worth ₹3,000–₹10,000.
Q12: Does the waiver apply to amendment returns in GSTR-1?
Answer:
Yes ✔️
If an amendment for these months was filed before 30 June 2020, the late fee was also waived.
Q13: Does this relief apply to composition taxpayers?
Answer:
Composition taxpayers do not file GSTR-1.
They file CMP-08 and GSTR-4.
Therefore, this notification does not apply to them.
For setting up a business under composition:
👉 https://finodha.in/setup-business/
Q14: If a business filed NIL GSTR-1, was late fee also waived?
Answer:
Yes.
NIL GSTR-1 filers also received full late fee waiver.
Q15: Are there any later notifications giving similar relief?
Answer:
Yes, later relief notifications include:
Notification 52/2020 – Central Tax
Notification 07/2021 – Central Tax
Notification 19/2021 – Central Tax (Late fee rationalization)
Check your eligibility using Finodha GST Experts.
⭐ Conclusion
Notification No. 33/2020 – Central Tax played an important role in reducing compliance burden during COVID lockdown by granting a full late fee waiver for GSTR-1 filings. Understanding such notifications is crucial for businesses to avoid penalties and stay compliant.
If you want accurate GST filing, professional help, or compliance management:
👉 Start With Finodha GST Return Filing Today
https://finodha.in/gst-return-filing/
Download PDF: Notification No. 33/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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