Notification No.: 33/2020 – Central Tax
Date of Notification: 3rd April 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 47 – Levy of late fee for delay in furnishing returns
- Section 128 – Power to waive late fee
- CGST Rules, 2017:
- Rule 59 – Furnishing details of outward supplies (FORM GSTR-1)
- Supersedes/Amends:
- Notification No. 4/2018 – Central Tax, dated 23rd January 2018
Summary of Notification
Waiver of Late Fee for GSTR-1 (March to May 2020 & Q4 2019–20):
The Government, using its powers under Section 128, has amended Notification No. 4/2018 to waive the late fee payable under Section 47 for specified months and quarter, subject to timely filing.
✅ Periods Covered:
- March 2020
- April 2020
- May 2020
- Quarter ending 31st March 2020 (Jan–Mar 2020)
📅 Condition for Waiver:
The waiver applies only if FORM GSTR-1 is filed on or before 30th June 2020.
This relief measure was introduced to mitigate compliance hardships during the COVID-19 pandemic by granting extended timelines without financial penalty.
