Waiver of GSTR-1 late fee for the period from January 2020 to June 2020. Read Notification
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 24th June, 2020
G.S.R.406(E).—In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018–Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 53(E), dated the 23rd January, 2018, namely:–
In the said notification, for the third proviso, the following proviso shall be substituted, namely: –
“Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:
TABLE
|
Sl. No. |
Month/ Quarter (2) |
Dates (3) |
|
1. |
March, 2020 |
1oth day of July, 2020 |
|
2. |
April, 2020 |
24th day of July, 2020 |
|
3. |
May, 2020 |
28th day of July, 2020 |
|
4. |
June, 2020 |
05th day of August , 2020 |
|
5. |
January to March, 2020 |
17th day of July, 2020 |
|
6. |
April to June, 2020 |
03rd day of August , 2020.”. |
[F. No. CBEC-20/06/09/2019-GST]
PRAMOD KUMAR, Director
Note:The principal notification No. 4/2018–Central Tax, dated the 23rd January, 2018, was published in the Gazette of India, Extraordinary, PartII, Section 3, Sub-section (i)vide number G.S.R. 53(E), dated the 23rd January, 2018 and was last amended by notification No. 33/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 233(E) dated the 3rd April, 2020
CBDT Guidelines for compulsory selection of return for compulsory scrutiny during FY 2024-25 CBDT Guidelines for compulsory selection of…
High Court quashed reopening of assessment on the incorrect presumption that no return of income had been filed Re-assessment order…
In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…
Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…
SBI Concurrent Auditor Empanelment of Chartered Accountant Firms for FY 2024-25 SBI Concurrent Auditor Empanelment of CA Firms for FY…
Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…