Download Document

[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. 52/2020 – 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) (hereafter in this notification referred to as the said Act),
read with section 148 of 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. 76/2018– Central Tax, dated the 31
st

December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 1253(E), dated the 31
st
December, 2018, namely :–
In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely : –

“Table
S. No.
(1)
Class of registered persons
(2)
Tax period
(3)
Condition
(4)
1. Taxpayers having an aggregate
turnover of more than rupees 5
crores in the preceding financial
year
February, 2020,
March, 2020 and
April, 2020
If return in FORM
GSTR-3B is furnished on
or before the 24
th
day of
June, 2020
2. Taxpayers having an aggregate
turnover of up to rupees 5 crores in
the preceding financial year, whose
principal place of business is in the
February, 2020 If return in FORM
GSTR-3B is furnished on
or before the 30
th
day of
June, 2020

States of Chhattisgarh, Madhya
Pradesh, Gujarat, Maharashtra,
Karnataka, Goa, Kerala, Tamil
Nadu, Telangana or Andhra
Pradesh or the Union territories of
Daman and Diu and Dadra and
Nagar Haveli, Puducherry,
Andaman and Nicobar Islands and
Lakshadweep
March, 2020 If return in FORM
GSTR-3B is furnished on
or before the 3
rd
day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is furnished on
or before the 6
th
day of
July, 2020
May, 2020 If return in FORM
GSTR-3B is furnished on
or before the 12
th
day of
September, 2020
June, 2020 If return in FORM
GSTR-3B is furnished on
or before the 23
rd
day of
September, 2020
July, 2020 If return in FORM
GSTR-3B is furnished on
or before the 27
th
day of
September, 2020
3. Taxpayers having an aggregate
turnover of up to rupees 5 crores in
the preceding financial year, whose
principal place of business is in the
States of Himachal Pradesh,
Punjab, Uttarakhand, Haryana,
Rajasthan, Uttar Pradesh, Bihar,
Sikkim, Arunachal Pradesh,
Nagaland, Manipur, Mizoram,
Tripura, Meghalaya, Assam, West
February, 2020 If return in FORM
GSTR-3B is furnished on
or before the 30
th
day of
June, 2020
March, 2020 If return in FORM
GSTR-3B is furnished on
or before the 5
th
day of
July, 2020
April, 2020 If return in FORM
GSTR-3B is furnished on

Bengal, Jharkhand or Odisha or the
Union territories of Jammu and
Kashmir, Ladakh, Chandigarh and
Delhi
or before the 9
th
day of
July, 2020
May, 2020 If return in FORM
GSTR-3B is furnished on
or before the 15
th
day of
September, 2020
June, 2020 If return in FORM
GSTR-3B is furnished on
or before the 25
th
day of
September, 2020
July, 2020 If return in FORM
GSTR-3B is furnished on
or before the 29
th
day of
September, 2020

(ii) after the third proviso, the following provisos shall be inserted, namely: –
“Provided also that the total amount of late fee payable for a tax period, under section
47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty
rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the
months of July, 2017 to January, 2020, by the due date but furnishes the said return between
the period from 01
st
day of July, 2020 to 30
th
day of September, 2020:
Provided also that where the total amount of central tax payable in the said return is nil,
the total amount of late fee payable for a tax period, under section 47 of the said Act shall
stand waived for the registered person who failed to furnish the return in FORM GSTR-3B
for the months of July, 2017 to January, 2020, by the due date but furnishes the said return
between the period from 01
st
day of July, 2020 to 30
th
day of September, 2020.”.
[F. No. CBEC-20/06/09/2019-GST]



(Pramod Kumar)
Director, Government of India

Note: The principal notification No. 76/2018-Central Tax, dated 31
st
December, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 1253(E), dated the 31
st

December, 2018 and was last amended vide notification number 32/2020 – Central Tax, dated
the 3
rd
April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R.232 (E), dated the 3
rd
April, 2020..