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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 20/2021 – Central Tax
New Delhi, the 1
st
June, 2021

G.S.R.....(E).— 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), the Government, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 4/2018– Central Tax, dated the 23
rd

January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 53(E), dated the 23
rd
January, 2018, namely: —
In the said notification, after the fourth proviso, the following proviso shall be inserted,
namely: —
“Provided also that the total amount of late fee payable under section 47 of the
said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward,
as the case may be, shall stand waived which is in excess of an amount as specified in
column (3) of the Table given below, for the class of registered persons mentioned in
the corresponding entry in column (2) of the said Table, who fail to furnish the details
of outward supplies in FORM GSTR-1 by the due date, namely: —

Table
S. No.
(1)
Class of registered persons
(2)
Amount
(3)
1. Registered persons who have nil outward supplies in
the tax period
Two hundred and
fifty rupees
2. Registered persons having an aggregate turnover of
up to rupees 1.5 crores in the preceding financial
year, other than those covered under S. No. 1
One thousand
rupees

3. Registered persons having an aggregate turnover of
more than rupees 1.5 crores and up to rupees 5 crores
in the preceding financial year, other than those
covered under S. No. 1
Two thousand and
five hundred rupees


[F. No. CBIC-20001/5/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 4/2018-Central Tax, dated 23
rd
January, 2018 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 53(E), dated the 23
rd
January, 2018 and was last amended vide
notification number 53/2020 – Central Tax, dated the 24
th
June, 2020, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
406(E), dated the 24
th
June, 2020.
notifications no 20 2021 central tax | iKargos