Notification No. 52/2020-Central Tax [N10-PWM]

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,-

(i) in the third proviso, for the Table, the following Table shall be substituted, 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 turnover of more than rupees 5 March, 2020 and GSTR-3B is furnished on crores in the preceding financial April, 2020 or before the 24th day of year June, 2020

2. Taxpayers having an aggregate February, 2020 If return in FORM turnover of up to rupees 5 crores in GSTR-3B is furnished on the preceding financial year, whose or before the 30th day of principal place of business is in the June, 2020

States of Chhattisgarh, Madhya March, 2020 If return in FORM Pradesh, Gujarat, Maharashtra, GSTR-3B is furnished on Karnataka, Goa, Kerala, Tamil or before the 3rd day of Nadu, Telangana or Andhra July, 2020 Pradesh or the Union territories of April, 2020 If return in FORM Daman and Diu and Dadra and GSTR-3B is furnished on Nagar Haveli, Puducherry, or before the 6th day of Andaman and Nicobar Islands and July, 2020 Lakshadweep May, 2020 If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020

June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020

July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020

3. Taxpayers having an aggregate February, 2020 If return in FORM turnover of up to rupees 5 crores in GSTR-3B is furnished on the preceding financial year, whose or before the 30th day of principal place of business is in the June, 2020 States of Himachal Pradesh, March, 2020 If return in FORM Punjab, Uttarakhand, Haryana, GSTR-3B is furnished on Rajasthan, Uttar Pradesh, Bihar, or before the 5th day of Sikkim, Arunachal Pradesh, July, 2020 Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West April, 2020 If return in FORM GSTR-3B is furnished on

Bengal, Jharkhand or Odisha or the or before the 9th day of Union territories of Jammu and July, 2020 Kashmir, Ladakh, Chandigarh and May, 2020 If return in FORM Delhi GSTR-3B is furnished on or before the 15th day of September, 2020

June, 2020 If return in FORM GSTR-3B is furnished on or before the 25th day of September, 2020

July, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of September, 2020

(ii) after the third proviso, the following provisos shall be inserted, namely: –

“Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.”.