The Central Board of Indirect Taxes and Customs (CBIC) on June 24, 2020, provides relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
For above relief, CBIC amends third proviso of the Notification No. 4/2018– Central Tax, dated January 23, 2018:
March, 2020: July 10, 2020
April, 2020: July 24, 2020
May, 2020: July 28, 2020
June, 2020: August 05, 2020
January to March, 2020: July 17, 2020
April to June, 2020: August 03, 2020
[Notification No. 53/2020- Central Tax]
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