Conditional waiver of late fee for delay in furnishing FORM GSTR-1 for tax periods of February to May 2020
Notification No. 33/2020 – Central Tax New Delhi, the 3rd April, 2020
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.”.
https://cbic-gst.gov.in/pdf/central-tax/notfctn-33-central-tax-english-2020.pdf