Circular No.ES/19/2020-21 4th April, 2020
To: Members of the Council
Sub.: CBIC provides relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
Dear Member,
We would like to inform you that CBIC has issued Notification No. 32/2020- Central Tax dated 3rd April, 2020 providing relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
The amount of late fee payable under Section 47 shall stand waived for the tax period as specified in the Table given below for registered persons who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the below Table, namely:--.
This notification shall be deemed to have come into force w.e.f. 20th March, 2020.
Members may kindly make a note of the above.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR