Important Keyword: Notification No. 53/2020 – Central Tax, F. No. CBEC-20/06/09/2019-GST, Section 128 CGST Act 2017, Notification No. 4/2018– Central Tax, Notification No. 33/2020- Central Tax, Section 47 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. 53/2020 – 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, for the third proviso, the following proviso shall be substituted, namely: –

“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

(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. 33/2020- Central Tax, dated the 3^rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3^rd April, 2020.

Read More: Notification No. 65/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.

Web Stories: Notification No. 65/2020 – Central Tax: Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.

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