Notification No. 52/2020
Date: June 24, 2020
Subject: Waiver and capping of late fee for delayed filing of FORM GSTR-3B
Description:
Provides waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods subject to conditions. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Extends relief for returns from July 2017 to July 2020.
Effective Date: 24.06.2020
Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018
Other Notifications
07/2020
Issued under section 168 of the CGST Act, this notification amends Notification ...
Read More