Notification 57/2020 - Central Tax
Date: June 30, 2020
Effective From: June 25, 2020
Subject
Maximum Late Fee for Form GSTR 3B has been capped at Rs.500 for taxperiod July 2017 to July 2020 subject to returns being filed before 30th September, 2020.
Content
G.S.R. 424(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…