Notification No. 32/2020 – Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 32/2020 – Central Tax

New Delhi, the 3^rd April, 2020

G.S.R…..(E).— 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 31^st 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 31^st 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.”.

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

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

(Pramod Kumar)

Director, Government of India

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