CBIC provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

Circular No.ES/18/2020-21                                                        4th   April, 2020 

 

 To: Members of the Council 

 

 Sub.: CBIC provides relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

 

Dear Member, 

 

We would like to inform you that CBIC has issued Notification No. 33/2020- Central Tax dated 3rd April, 2020  providing relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.

 

The amount of late fee payable under Section 47 shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before 30th June, 2020.

 

Members may kindly make a note of the above.  

 

Thanking you, 

 

Yours faithfully, 

   

S. BALARAJU 

EXECUTIVE DIRECTOR 

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