Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
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
Table
| Sl. No. (1) | Month/ Quarter (2) | Dates (3) |
| 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, Government of India
Note: The principal notification 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.