Page 35 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] LATE FEE UNDER GST LAWS J91
The last date 10-1-2020 has further been extended to 17-1-2020.
Notification No. 33/2020-C.T., dated 3-4-2020 inserted fourth proviso to
Notification No. 4/2018-C.T.. The newly inserted fourth proviso provided that
the amount of late fee shall stand waived for the months of March, 2020, April,
2020 and May, 2020, and for the quarter ending 31-3-2020, for the registered per-
sons 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 the 30-6-2020.
Notification No. 53/2020-C.T., dated 24-6-2020 substituted the fourth
proviso to the Notification No. 4/2018-C.T. The newly substituted fourth proviso
provides that the amount of late fee payable shall stand waived for the registered
persons who fail to furnish the details of outward supplies for the months or
quarter in Form GSTR-1 by the due date, but furnishes the said details on or be-
fore the dates mentioned as below -
• March, 2020 - 10-7-2020;
• April, 2020 - 24-7-2020;
• May, 2020 - 28-7-2020;
• June, 2020 - 5-8-2020;
• January to March, 2020 - 17-7-2020;
• April to June, 2020 - 3-8-2020.
Form GSTR-3B
First waiver
Vide Notification No. 28/2017-C.T., dated 1-9-2017 the Central Govern-
ment waived the late fee payable under Section 47 of the said Act, for all regis-
tered persons who failed to furnish the return in Form GSTR-3B for the month of
July, 2017 by the due date.
Waiver for August and September, 2017
Vide Notification No. 50/2017-C.T., dated 24-10-2017, the Central Gov-
ernment waived the late fee payable under Section 47 of the said Act, for all reg-
istered persons who failed to furnish the return in Form GSTR-3B for the months
of August and September, 2017 by the due date.
Waiver for October, 2017 onwards
Vide Notification No. 64/2017-C.T., dated 15-11-2017 waived the amount
of late fee payable by any registered person for failure to furnish the return in
Form GSTR-3B for the month of October, 2017 onwards by the due date under
Section 47 of the said Act, which is in excess of an amount of ` 25/- for every day
during which such failure continues. By this notification the Central Government
waived the late fee of ` 75/- out of ` 100/- payable for each day.
The Central Government increased the waiver late fee for NIL return.
Where the total amount of Central Tax payable in the said return is nil, the
amount of late fee payable by such registered person for failure to furnish the
said return for the month of October, 2017 onwards by the due date under Sec-
tion 47 of the said Act shall stand waived to the extent which is in excess of an
amount of ten rupees for every day during which such failure continues. The
Central Government waived the late fee of ` 90/- out of ` 100/- payable for each
day.

GST LAW TIMES  27th August 2020  35