Notification No. 32/2020-Central Tax [N10-P3F]

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 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 in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, 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 corresponding entry in column (4) of the said Table, namely:--. Table

S. No. Class of registered persons Tax period Condition

(1) (2) (3) (4)

1. Taxpayers having an aggregate February, 2020, If return in FORM GSTR- turnover of more than rupees 5 March, 2020 and 3B is furnished on or crores in the preceding financial April, 2020 before the 24th day of June, year 2020

2 Taxpayers having an aggregate February, 2020 If return in FORM GSTR-

turnover of more than rupees 1.5 and March, 2020 3B is furnished on or crores and up to rupees five crores before the 29th day of June, in the preceding financial year 2020

April, 2020 If return in FORM GSTR- 3B is furnished on or before the 30th day of June, 2020

3. Taxpayers having an aggregate February, 2020 If return in FORM GSTR- turnover of up to rupees 1.5 crores 3B is furnished on or in the preceding financial year before the 30th day of June, 2020

March, 2020 If return in FORM GSTR- 3B is furnished on or before the 3rd day of July, 2020

April, 2020 If return in FORM GSTR- 3B is furnished on or before the 6th day of July, 2020.”.

2. This notification shall be deemed to have come into force with effect from the 20th day of March, 2020.