TMI BlogSeeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018 - Waiver of fee for late filing of returnX X X X Extracts X X X X X X X X Extracts X X X X ..... 232(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 amendment in the notification of the Government of India in the Ministry of Finance (D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, namely:--. TABLE Sl. No. Class of registered persons Tax period Condition (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B is furnished on or before the 6th day of July, 2020. . 2. This notification shall be deemed to have come into force with e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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