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TMI BlogSeeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... ification referred to as the said Act), read with section 148 of the said Act , the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018 Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely : In the said notification,- (i) in the third proviso, for the Table, the following Table shall be substituted, namely : Table S. No. (1) Class of registered persons (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi February, 2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. . [F. No. CBEC-20/06/09/2019-GST] (Pramod Kumar) Director, Government of India Note: The principal notification No. 76/2018-Central Tax, dated 31st December, 2018 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide notification number 32/2020 Central Tax, dated the 3rd April, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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