CBIC vide Notification No. 53/2020 – Central Tax dated June 24, 2020, which provides relief by a 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. The details of waiver of late fees for Form GSTR-1 has been discussed as hereunder:-
| Sl. No. | Month/ Quarter |
Dates |
|
1. |
March, 2020 | July 10, 2020 |
|
2. |
April, 2020 | July 24, 2020 |
|
3. |
May, 2020 | July 28, 2020 |
| 4. | June, 2020 |
August 05, 2020 |
| 5. | January to March, 2020 |
July 17, 2020 |
| 6. | April to June, 2020 |
August 03, 2020 |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-53-central-tax-english-2020.pdf