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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. 53/2020 – Central Tax

New Delhi, the 24
th
June, 2020
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), the Government, on the recommendations of the Council,
hereby makes the following further amendment 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, for the third proviso, the following proviso shall be substituted,
namely: –
“Provided also that the amount of late fee payable under section 47 of the said Act shall
stand waived for the registered persons who fail to furnish the details of outward supplies for
the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the
due date, but furnishes the said details on or before the dates mentioned in column (3) of the
said Table:-
Table
Sl. No.
(1)
Month/ Quarter
(2)
Dates
(3)
1. March, 2020 10
th
day of July, 2020
2. April, 2020 24
th
day of July, 2020
3. May, 2020 28
th
day of July, 2020

4. June, 2020 05
th
day of August, 2020
5. January to March, 2020 17
th
day of July, 2020
6. April to June, 2020 03
rd
day of August, 2020.”.


[F. No. CBEC-20/06/09/2019-GST]



(Pramod Kumar)
Director, Government of India
Note: The principal notification No. 4/2018– Central Tax, dated the 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 by notification No. 33/2020-
Central Tax, dated the 3
rd
April, 2020, published in the Gazette of India, Extraordinary, vide
number G.S.R. 233(E) dated the 3
rd
April, 2020.
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