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[Notification No. 111/2022/F. No. 370142/32/2022-TPL] [Notification No. 49/2022/F.No.370142/6/2022-TPL]

[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 3rd 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 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 personsTax periodCondition
(1)(2) (3) (4)
      
1.Taxpayers  having  anaggregateFebruary,2020,If return in FORM GSTR-
 turnover  of  more  than  rupees  5March, 2020 and3B  is   furnished   on   or
 crores  in  the  preceding  financialApril, 2020 before the 24th day of June,
 year   2020
      
2Taxpayers  having  anaggregateFebruary,2020If return in FORM GSTR-
      
 turnover of more than rupees 1.5and March, 20203Bisfurnishedonor
 crores and up to rupees five crores before the 29th day of June,
 in the preceding financial year 2020    
    
  April, 2020If return in FORM GSTR-
   3Bisfurnishedonor
   before the 30th day of June,
   2020    
    
3.Taxpayers  having  an  aggregateFebruary, 2020If return in FORM GSTR-
 turnover of up to rupees 1.5 crores 3Bisfurnishedonor
 in the preceding financial year before the 30th day of June,
   2020    
    
  March, 2020If return in FORM GSTR-
   3Bisfurnishedonor
   before the 3rd  day of July,
   2020    
    
  April, 2020If return in FORM GSTR-
   3Bisfurnishedonor
   before the 6th  day of July,
   2020.”.   
        
  • 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, Government of India

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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