Notification No. 57/2020
Date: June 30, 2020
Subject: Further waiver and capping of late fee for delayed filing of FORM GSTR-3B
Description:
Provides additional waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods. Caps late fee at ₹250 per return where tax is payable and fully waives late fee where tax liability is nil. Applies to returns furnished up to 30 September 2020.
Effective Date: 25.06.2020
Previous Notification: Notification No. 76/2018 – Central Tax dated 31.12.2018