Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. - 52/2020 - Central GST (CGST)

Late fee waiver for delayed GSTR-3B returns grants conditional relief for specified filing windows and turnover categories.

The notification prescribes extended filing deadlines in June-September 2020 for furnishing FORM GSTR-3B for tax periods February 2020 to July 2020, differentiated by aggregate turnover and groups of States/Union territories; and grants a one time waiver of late fee amounts exceeding a nominal sum for returns from July 2017 to January 2020 if those returns are furnished between 1 July 2020 and 30 September 2020, with full waiver where central tax payable is nil.