Notification No. 57/2020
Date: June 30, 2020
Subject: Waiver of late fee for delayed filing of FORM GSTR-3B for specified tax periods.
Description:
This notification amends Notification No. 76/2018–Central Tax to grant amnesty from late fee under section 47 for delayed filing of FORM GSTR-3B. Late fee exceeding ₹250 is waived, and full waiver is granted where tax payable is nil, if returns for May 2020 to July 2020 are furnished up to 30 September 2020. The relief applies to taxpayers across turnover slabs.
Amendment:
This notification amends notification No. 76/2018