Page 72 - GSTL_2nd July 2020 _Vol 38_Part 1

S6 GST LAW TIMES [ Vol. 38
Kashmir, Ladakh, Nil till the 29th day of Septem- July, 2020.”.
Chandigarh and ber, 2020, and 9 per cent there-
Delhi after till the 30th day of Sep-
tember, 2020

[Notification No. 51/2020-C.T., dated 24-6-2020]

GSTR-3B — One time amnesty provided by lowering/waiving
of late fee for non-furnishing of FORM GSTR-3B from July,
2017 to January, 2020 and providing relief by conditional
waiver of late fee for delay in furnishing FORM GSTR-3B
return for the periods February, 2020 to July, 2020 —
Amendment to Notification No. 76/2018-C.T.
[Amend at page 9.98 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
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 rec-
ommendations of the Council, hereby makes the following further amendments
in the notification of the Government of India in the Ministry of Finance (De-
partment of Revenue), No. 76/2018-Central Tax, dated the 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, -
(i) in the third proviso, for the Table, the following Table shall be sub-
stituted, namely :-
“TABLE
S. Class of registered Tax period Condition
No. persons
(1) (2) (3) (4)
1. Taxpayers having an February, 2020, If return in FORM
aggregate turnover of March, 2020 and GSTR-3B is fur-
more than rupees 5 April, 2020 nished on or before
crores in the preceding the 24th day of
financial year June, 2020
2. Taxpayers having an February, 2020 If return in FORM
aggregate turnover of GSTR-3B is fur-
up to rupees 5 crores in nished on or before
the preceding financial the 30th day of
year, whose principal June, 2020
place of business is in March, 2020 If return in FORM
the States of Chhattis- GSTR-3B is fur-
garh, Madhya Pradesh, nished on or before
Gujarat, Maharashtra, the 3rd day of July,
Karnataka, Goa, Kera- 2020

GST LAW TIMES  2nd July 2020  72