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.

by Shakshi Bharti | Feb 24, 2024 | GST, 2020 Notifications, Central Tax 2020 Notifications, Notifications | 0 comments

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Important Keyword: Notification No. 52/2020 – Central Tax, F. No. CBEC-20/06/09/2019-GST, Section 128 CGST Act 2017, Section 148 CGST Act 2017.

[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

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 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 31^st 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 31^st 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 24^th 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 30^th 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 3^rd day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 6^th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 12^th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 23^rd day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 27^th 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 30^th day of June, 2020
		March, 2020	If return in FORM GSTR-3B is furnished on or before the 5^th day of July, 2020
		April, 2020	If return in FORM GSTR-3B is furnished on or before the 9^th day of July, 2020

			or before the 9^th day of July, 2020
		May, 2020	If return in FORM GSTR-3B is furnished on or before the 15^th day of September, 2020
		June, 2020	If return in FORM GSTR-3B is furnished on or before the 25^th day of September, 2020
		July, 2020	If return in FORM GSTR-3B is furnished on or before the 29^th 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 01^st day of July, 2020 to 30^th 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 01^st day of July, 2020 to 30^th day of September, 2020.”.

(Pramod Kumar)
Director,
Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31^st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31^st December, 2018 and was last amended vide notification number 32/2020 – Central Tax, dated the 3^rd 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 3^rd April, 2020..

Web Stories: Notification No 67/2020 – Central Tax: Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.

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