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Notification No. 522020- Central Tax

MeraCompliance March 10, 2025

Notification No. 522020- Central Tax

G.S.R…..(E).— In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification 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,-

      1. (i) in the third proviso, for the Table, the following Table shall be substituted, namely : –

      (ii) after the third proviso, the following provisos shall be inserted, namely: –
      “Provided also that the total amount of late fee payable for a tax period, under section
      47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty
      rupees 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:

          Provided also that where the total amount of central tax payable in the said return is nil,
      the total amount 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, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
      section (i) vide number G.S.R.232 (E), dated the 3rd April, 2020..

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