Additional Provisos Introduced:
Amendments made to notification No. 76/2018-Central Tax, dated December 31, 2018.
Two new provisos inserted after the third proviso.
Late Fee Waiver Conditions:
Registered persons failing to furnish returns for specified tax periods but filing by September 30, 2020, qualify for late fee waiver.
Late fee waived if total central tax payable in return is nil.
Applicable Classes and Tax Periods:
Applies to registered persons mentioned in the table of the proviso.
Waiver extends to taxpayers with an aggregate turnover exceeding Rs. 5 crores for May 2020 to July 2020 returns.
Effective Date:
Notification deemed effective from June 25, 2020.
Issued by Pramod Kumar:
Director, Government of India.
Publication and Amendment History:
Principal notification published in the Gazette of India, Extraordinary.
Last amended by notification number 52/2020 – Central Tax, dated June 24, 2020.
By: Pramod Kumar, Director to the Government of India.