CBIC notifies relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

The amount of late fee payable under section 47 shall stand waived for the tax period as specified in Notification No. 32/2020 – Central Tax ,dated 3rd April, 2020 given below, for the class of registered persons mentioned in the notification, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the Notification No. 32/2020 – Central Tax .