Notification No. 32/2020- Central Tax, dated 03.04.2020- Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax periods of February, 2020 to April, 2020 provided the return in FORM GSTR-3B by the date as specified in the Notification.

Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

Waiver of late fee for delay in furnishing returns in FORM GSTR-3B

Notification under section 128 of CGST Act for waiver of late fee for delay in furnishing returns in FORM GSTR-3B for the tax periods of February 2020 to April, 2020 provided the return in FORM GSTR-3B by the date as specified in the Notification

Circular No. 136/06/2020-GST dated 3rd April 2020

Whether due date of furnishing FORM GSTR-3B for the months of February, March and April 2020 has been extended ?

The due dates for furnishing FORM GSTR-3B for the months of February, March and April 2020 has not been extended at all.

However, as per notification No. 31/2020- Central Tax, dated 03.04.2020, NIL rate of interest for first 15 days after the due date of filing return in FORM GSTR-3B and reduced rate of interest @ 9% thereafter has been notified for those registered persons whose aggregate turnover in the preceding financial year is above Rs. 5 Crore. For those registered persons having turnover up to Rs. 5 Crore in the preceding financial year, NIL rate of interest has also been notified

Whether due date of furnishing FORM GSTR-3B for the months of February, March and April 2020 has been extended ?

Further, vide notification as per the notification No. 32/2020- Central Tax, dated 03.04.2020, Government has waived the late fees for delay in furnishing the return in FORM GSTR-3B for the months of February, March and April 2020.

The lower rate of interest and waiver of late fee would be available only if due tax is paid by filing return in FORM GSTR3B by the date(s) as specified in the Notification.

Ministry of Finance
(Department Of Revenue)
(Central Board Of Indirect Taxes And Customs)

Notification No. 32/2020-Central Tax

New Delhi, the 3rd April, 2020

G.S.R. 232(E).—I n 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 fa l 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

Sl. No.

(1)

Class of registered persons

(2)

Tax period

(3)

Condition

(4)

1. Taxpayers having an aggregate turnover of more than rupees 5 crores i n the preceding financial year February, 2020, Math, 2020 and April, 2020 If return in FORM GSTR-3B is 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 February, 2020 and Math, 2020 If return in FORM GSTR-3B is furnished on or before the 29th day of June, 2020
April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
2. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020
Math, 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 eh day of July, 2020.”.

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

[F. No. CBEC-20/06/04/2020-GST]

PRAMOD KUMAR, Director

Note : The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018.

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