Notification No. 56/2020
Date: June 24, 2020
Subject: Waiver and rationalisation of late fee for delayed filing of GSTR-3B.
Description:
This notification amends Notification No. 76/2018–CT to waive late fee exceeding ₹250, and grant full waiver where tax payable is NIL, for delayed filing of GSTR-3B for July 2017 to January 2020, if filed between 1 July 2020 and 30 September 2020. It incentivises return regularisation.
Amendment:
This notification amends notification No. 76/2018