Important Keyword: Notification No. 57/2020 – Central Tax, Conditional late fee waiver GST, GSTR-3B late fee amnesty, CBIC June 2020 notification, Section 128 CGST Act, Section 47 CGST Act, GST late fee reduction, Notification 76/2018 amendment, GST compliance India, Finodha GST return filing.
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Table of Contents
[F. No. CBEC-20/06/08/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 30th June, 2020
Notification No. 57/2020 – Central Tax: Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from July, 2017 to July, 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 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 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 third proviso, the following provisos shall be inserted, namely: – “Provided also that for the class of registered persons mentioned in column (2) of the
Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil:
Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil.”.
2. This notification shall be deemed to have come into effect from the 25th day of June, 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 and was last amended vide notification number 52/2020 – Central Tax, dated the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.405 (E), dated the 24th June, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 57/2020 – Central Tax
Q1: What is Notification No. 57/2020 – Central Tax about?
Answer:
This notification provides a conditional waiver of late fees for taxpayers who failed to file GSTR-3B returns for the period July 2017 to July 2020, provided they file such returns on or before 30th September 2020.
Q2: What legal authority was used to issue this notification?
Answer:
It was issued under:
Section 128 of the CGST Act (power to waive/reduce late fees), and
Section 148 (power to notify special procedures for certain taxpayers).
Q3: Which taxpayers are eligible for the late fee waiver?
Answer:
All registered taxpayers under GST who failed to file FORM GSTR-3B for any month between July 2017 and July 2020 are eligible if they file their returns by 30th September 2020.
Q4: What is the benefit of this late fee waiver?
Answer:
✅ For taxpayers with nil tax liability, the entire late fee is waived.
✅ For others, the late fee is capped at ₹250 per return (₹125 CGST + ₹125 SGST), even if they had pending filings for multiple months.
📘 Need help clearing old GST dues? Try Finodha GST Compliance Services.
Q5: How does this notification link to Notification No. 52/2020 – Central Tax?
Answer:
Notification No. 52/2020 – Central Tax provided a general late fee waiver for recent months, while Notification No. 57/2020 – Central Tax extended that benefit retrospectively to older periods (July 2017–July 2020), bringing relief to taxpayers who missed returns in earlier years.
Q6: What is GSTR-3B, and who needs to file it?
Answer:
GSTR-3B is a monthly summary return under Rule 61(5) of the CGST Rules, 2017. It contains details of:
Outward supplies,
Input tax credit (ITC),
Tax payable, and
Tax paid.
All registered regular taxpayers must file it monthly or quarterly.
📘 Simplify your GSTR-3B filing with Finodha GST Return Filing.
Q7: What are the conditions for availing the late fee waiver under this notification?
Answer:
To avail the benefit:
The return must be filed between 1st July 2020 and 30th September 2020.
The taxpayer must belong to the class mentioned in the proviso to Notification 76/2018 – Central Tax.
The total late fee will not exceed ₹250 per return (₹125 each under CGST and SGST).
For taxpayers with nil tax payable, the entire late fee is waived.
Q8: Is this waiver applicable to all taxpayers?
Answer:
Yes ✅, the waiver covers all registered taxpayers, including those with turnovers:
Below ₹5 crore, and
Above ₹5 crore.
However, for taxpayers with turnover above ₹5 crore, the waiver applies specifically for May 2020 to July 2020.
Q9: What happens if taxpayers fail to file returns even after 30th September 2020?
Answer:
If GSTR-3B is filed after 30th September 2020, the standard late fee under Section 47 applies — ₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for nil returns, subject to maximum caps.
Q10: Why did the government introduce this relief?
Answer:
Due to the COVID-19 pandemic and operational difficulties, many taxpayers defaulted on old filings.
To promote compliance and reduce penalty burdens, CBIC introduced this one-time amnesty for pending GSTR-3B filings.
Q11: What is Section 47 of the CGST Act, 2017?
Answer:
Section 47 imposes late fees for delayed return filing, generally ₹100 per day under CGST and SGST each, capped at ₹5,000.
This notification modifies that penalty under special conditions to ₹250 or nil.
Q12: What is the time frame covered under Notification No. 57/2020 – Central Tax?
Answer:
This waiver covers returns due from July 2017 to July 2020, which is the initial phase of GST implementation up to mid-2020.
Q13: How can taxpayers file pending GSTR-3B returns to avail of the benefit?
Answer:
Steps:
Log in to the GST Portal.
Go to Services → Returns → Returns Dashboard.
Select the period (month/year).
Prepare and file GSTR-3B.
The system will auto-calculate reduced late fees as per this notification.
Need help filing backdated returns? Visit Finodha GST Return Filing.
Q14: Can taxpayers claim Input Tax Credit (ITC) while filing old returns?
Answer:
Yes ✅, taxpayers can still claim eligible ITC in their GSTR-3B filings as per Section 16(4) of the CGST Act, provided such credits are within permissible time limits.
Q15: Who signed and issued this notification?
Answer:
It was issued by CBIC and signed by Shri Pramod Kumar, Director, Government of India, under file number CBEC-20/06/08/2020-GST.
🏁 Conclusion
Notification No. 57/2020 – Central Tax is one of the most significant compliance reliefs under GST. It offers a one-time opportunity for taxpayers to file pending GSTR-3B returns from July 2017 to July 2020 with minimal or no late fees.
💡 Action Step: File your pending GSTR-3B before the next deadline to avoid penalties!
Stay compliant with Finodha GST Return Filing Services and get expert help from Finodha GST Compliance Team.
Download PDF: Notification No. 57/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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