Notification No. 53/2020 A
Date: June 25, 2020
Subject: Correction in proviso reference in late fee waiver for GSTR-1
Description:
Substitutes the words “third proviso” with “fourth proviso” in Notification No. 53/2020–Central Tax. Rectifies an internal reference error in the notification text. Ensures correct application of the amended proviso.
Effective Date: 25.06.2020
Previous Notification: Notification No. 53/2020 – Central Tax dated 24.06.2020