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Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
Notification No. 57/2020 – Central Tax
New Delhi, the 30th 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) (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), notification No. 76/2018-Central Tax, dated 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, after the third proviso, the following provisos shall be inserted, namely: –
“Provided also that for the class of registered persons mentioned in column (2) of the
Table of the above proviso, who fail to furnish the returns for the tax period as specified in
column (3) of the said Table, according to the condition mentioned in the corresponding entry in
column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020,
the total amount of late fee payable under section 47 of the said Act, shall stand waived which is
in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where
the total amount of central tax payable in the said return is nil:
Provided also that for the taxpayers having an aggregate turnover of more than rupees 5
crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the
months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of
September, 2020, the total amount of late fee under section 47 of the said Act, shall stand
waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those
taxpayers where the total amount of central tax payable in the said return is nil.”.
2. This notification shall be deemed to have come into effect from the 25th day of June,
2020.
[F. No. CBEC-20/06/08/2020-GST]
(Pramod Kumar)
Director to the 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 52/2020 – Central Tax, dated
the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.405 (E), dated the 24th June, 2020.
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