Notification No. 32/2020
Date: April 3, 2020
Subject: Waiver of late fee for delayed filing of GSTR-3B for February to April 2020
Description:
Waives late fee under section 47 for delayed filing of GSTR-3B for specified months subject to conditions. Prescribes different cut-off dates for furnishing returns based on turnover categories. Applies to returns furnished within the stipulated extended timelines.
Effective Date: 20.03.2020
Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018