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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 20/2021 – Central Tax
New Delhi, the 1st June, 2021
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), 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. 4/2018– Central Tax, dated the
23rd January, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Subsection (i) vide number G.S.R. 53(E), dated the 23rd January,
2018, namely: —
In the said notification, after the fourth proviso, the
following proviso shall be inserted, namely: —
“Provided also that the
total amount of late fee payable under section 47 of the said Act for the tax
period June, 2021 onwards or quarter ending June, 2021 onward, as the case
may be, shall stand waived which is in excess of an amount as specified in
column (3) of the Table given below, for the class of registered persons
mentioned in the corresponding entry in column (2) of the said Table, who
fail to furnish the details of outward supplies in FORM GSTR-1 by the due
date, namely: —
Table
S. No.
(1) |
Class of registered persons
(2) |
Amount
(3) |
| 1. |
Registered persons who have nil outward supplies in the tax period |
Two hundred and fifty rupees |
| 2. |
Registered persons having an aggregate turnover of up to rupees 1.5
crores in the preceding financial year, other than those covered under
S. No. 1 |
One thousand rupees |
| 3. |
Registered persons having an aggregate turnover of more than rupees
1.5 crores and up to rupees 5 crores in the preceding financial year,
other than those covered under S. No. 1 |
Two thousand and five hundred rupees |
[F. No. CBIC-20001/5/2021]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: The principal notification No.
4/2018-Central Tax, dated 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 vide notification
number 53/2020 – Central Tax, dated the 24th June, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 406(E), dated the 24th June, 2020.
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