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Conditional waiver of late fee for delay in furnishing FORM GSTR-1

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 33/2020 – 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), the Government, on the recommendations of the
Council, hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018–
Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub- section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018,
namely:–
In the said notification, after the third proviso, the following proviso shall be inserted,
namely: –
“Provided also that the amount of late fee payable under section 47 of the said Act
shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the
quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of
outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the
said details in FORM GSTR-1, on or before the 30th
day of June, 2020.”.

[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 4/2018– Central Tax, dated the 23rd January, 2018, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide
number G.S.R. 53(E), dated the 23rd January,2018 and was last amended by notification No.
4/2020- Central Tax, dated the 10th January, 2020, published in the Gazette of India,
Extraordinary, vide number G.S.R. 26(E) dated the 10th January, 2020.

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TaxClue Teamhttp://taxclue.in
Taxclue is an online news portal for reporting all news, articles, judgments, Circulars, orders, and notifications relating to various corporate and tax laws in India. We use the tagline ‘Simplifying Laws’. Our mission is to Simplify the Laws and make people aware of their rights and duties in relation to tax matters in order to equip them to participate in nation-building.

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