Page 37 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] LATE FEE UNDER GST LAWS J93
After the second proviso to the notification a third proviso along with a
table is inserted in the Notification No. 32/2020-C.T. The Central Government
classified the taxpayers in this notification according to this turnover as detailed
below -
(1) Taxpayers having an aggregate turnover of up to ` 1.5 crores in the
preceding financial year;
(2) Taxpayers having an aggregate turnover of more than ` 1.5 crores
and up to ` 5 crores in the preceding financial year;
(3) Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year.
The Central Government waived the late fee for the above said categories for the
tax period February, 2020, March, 2020 and April, 2020. The Central Government
also laid down conditions for the waiver of late fee as to the last date of filing
GSTR-3B return within the stipulated date prescribed by the Central Government.
The last dates for the above said categories and for the above period tax periods
are as below -
• Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year -
 February, 2020, March, 2020 and April, 2020 - the return in
Form GSTR-3B is to be furnished on or before the 24-6-2020.
• Taxpayers having an aggregate turnover of more than ` 1.5 crores
and up to ` 5 crores in the preceding financial year
 February, 2020 and March, 2020 - the return in Form GSTR-
3B is to be furnished on or before the 29-6-2020;
 April, 2020 - the return in Form GSTR-3B is to be furnished
on or before the 30-6-2020.
• Taxpayers having an aggregate turnover of up to ` 1.5 crores in the
preceding financial year -
 February, 2020 - the return in Form GSTR-3B is to be fur-
nished on or before the 30-6-2020;
 March, 2020 - the return in Form GSTR-3B is to be furnished
on or before the 3-7-2020;
 April, 2020 - the return in Form GSTR-3B is furnished on or
before the 6-7-2020.
The said notification has been issued in view of COVID-19 problems and it has
come into effect from 20-3-2020.
Further amendment to Notification No. 76/2018-C.T.
Vide Notification No. 52/2020-C.T., dated 24-6-2020, the Central Gov-
ernment further amended the Notification No. 76/2018. In this notification the
taxpayers are classified into categories -
(1) Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year;
(2) Taxpayers having an aggregate turnover of up to ` 5 crores in the
preceding financial year.
The second category is further classified into two States-wise. The tax periods for
the first category are from February, 2020 to April, 2020. The tax periods for the
GST LAW TIMES  27th August 2020  37