Central Board of Indirect Taxes and Customs
Notification No. 32/2020 – Central Tax New Delhi, the 3rd April, 2020
(please see the link below to see the full version of the notification.)
The following amendment 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 second proviso, the following proviso shall be inserted,
namely: –
“Provided also that the amount of late fee payable under section 47 shall stand waived
for the tax period as specified for the class of registered persons who
fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return
according to the condition mentioned in the notification.
1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year
If return in FORM GSTR3B for February,March, 2020 and April, 2020is furnished on or before the 24th day of June 2020
2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores
in the preceding financial year If return in FORM GSTR3B for February,March, 2020 and April, 2020 is furnished on or before the 24th day of June 2020
3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year
February, 2020 If return in FORM GSTR3B is furnished on or before the 30th day of June,2020
March, 2020 If return in FORM GSTR3B is furnished on or before the 3rd day of July,2020
April, 2020 If return in FORM GSTR3B is furnished on or before the 6th day of July2020.”.
This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.
https://cbic-gst.gov.in/pdf/central-tax/notfctn-32-central-tax-english-2020.pdf