Notification No. 52/2020 – Central Tax

( (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 52/2020 – Central Tax

New Delhi, the 24^th June, 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 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 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,-

• 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 01^st day of July, 2020 to 30^th 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 01^st day of July, 2020 to 30^th day of September, 2020.”.

[F. No. CBEC-20/06/09/2019-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 and was last amended vide notification number 32/2020 – Central Tax, dated the 3^rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.232 (E), dated the 3^rd April, 2020..