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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

( (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 24th 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 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,-

  • in the third proviso, for the Table, the following Table shall be substituted, namely : –

Table

S. No.Class of registered personsTax period Condition 
(1)(2)  (3)  (4) 
         
1.Taxpayers  havinganaggregateFebruary,  2020,IfreturninFORM
 turnover  of  more  than  rupees  5March, 2020 andGSTR-3B is furnished on
 crores  in  the  preceding  financialApril, 2020or before the 24th  day of
 year   June, 2020  
         
2.Taxpayers  havinganaggregateFebruary, 2020IfreturninFORM
 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  
         
 StatesofChhattisgarh,MadhyaMarch, 2020IfreturninFORM
 Pradesh,Gujarat,Maharashtra, GSTR-3B is furnished on
 Karnataka,Goa,Kerala,Tamil or  before  the  3rd  day  of
 Nadu,Telanganaor Andhra July, 2020  
 Pradesh or the Union territories of     
 April, 2020IfreturninFORM
 Damanand  Diu  and  Dadra  and
  GSTR-3B is furnished on
 NagarHaveli,Puducherry, 
  orbeforethe  6thday  of
 Andaman and Nicobar Islands and 
  July, 2020  
 Lakshadweep      
         
            
       May, 2020IfreturninFORM
        GSTR-3B is furnished on
        or before the 12th  day of
        September, 2020 
            
       June, 2020IfreturninFORM
        GSTR-3B is furnished on
        or before the 23rd  day of
        September, 2020 
            
       July, 2020IfreturninFORM
        GSTR-3B is furnished on
        or before the 27th  day of
        September, 2020 
          
3.TaxpayershavinganaggregateFebruary, 2020IfreturninFORM
 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  
 StatesofHimachalPradesh,     
 March, 2020IfreturninFORM
 Punjab,Uttarakhand,Haryana,
  GSTR-3B is furnished on
 Rajasthan,Uttar  Pradesh,Bihar, 
  orbeforethe  5thday  of
 Sikkim,ArunachalPradesh, 
  July, 2020  
 Nagaland,Manipur,Mizoram,   
      
            
 Tripura, Meghalaya, Assam, WestApril, 2020IfreturninFORM
      
        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, 2020IfreturninFORM
 Delhi
  GSTR-3B is furnished on
   
   or before the 15th  day of
   September, 2020 
       
  June, 2020IfreturninFORM
   GSTR-3B is furnished on
   or before the 25th  day of
   September, 2020 
       
  July, 2020IfreturninFORM
   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.”.

[F. No. CBEC-20/06/09/2019-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 and was last amended vide notification number 32/2020 – Central Tax, dated the 3rd 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 3rd April, 2020..

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