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Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 53/2020 – Central Tax
New Delhi, the 24th June, 2020
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), 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:-
| S.No. |
Month/ Quarter |
Dates |
| 1. |
March, 2020 |
10th 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 to the Government of India
Note: The principal a href="http://www.eximguru.com/notifications/reduction-of-late-fee-in-82486.aspx"> No. 4/2018– Central Tax, dated the 23rd
January, 2018, was
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 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.
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