Notification No. 52/2020 – Central Tax

Notification No. 52/2020 was issued as part of the Government’s COVID-19 relief measures to address widespread compliance difficulties faced by taxpayers during nationwide lockdowns. Restricted business operations, limited staff mobility, and system constraints prevented many registered persons from filing GST returns within prescribed timelines, resulting in automatic levy of late fees.

• Issued under Section 128 of the CGST Act, 2017 for waiver of late fees on delayed returns
• Intended to neutralise force majeure–driven procedural non-compliance during the pandemic
• Aims to ensure that COVID-related delays do not translate into penal consequences
• Seeks to encourage voluntary compliance by removing the late-fee burden

Nature of Relief Granted

This notification grants a complete waiver of late fee arising from delayed filing of specified GST returns.

• Late fee otherwise payable under Section 47 of the CGST Act is entirely waived
• The waiver operates automatically, subject to fulfilment of conditions
• No separate application, approval, or adjudication is required

Returns and Tax Periods Covered

The relief applies specifically to the following returns and tax periods:

• Returns covered: GSTR-1 (statement of outward supplies) and GSTR-3B (monthly summary return
• Tax periods covered: February 2020, March 2020, and April 2020

Conditions, Scope and Applicability

The late-fee waiver under this notification is subject to the following conditions and scope:

• The above returns must be furnished on or before 30 September 2020
• Filing after this date revives the normal late-fee provisions under Section 47
• Applicable to all registered persons, irrespective of turnover
• Operative under both CGST and SGST Acts
• Applicable to monthly as well as quarterly filers, wherever relevant

Limitations, Practical Significance and Legal Character

While granting relief, the notification also defines its boundaries and legal force.

• Limitations
  • Does not waive interest on delayed payment of tax
  • Does not waive tax liability
  • Does not condone non-filing beyond the specified extended date
  • Relief is strictly limited to late fees
• Practical Significance
  • Prevents automatic levy of late fees during a force majeure period
  • Commonly relied upon in replies to DRC-01 and DRC-07 notices
  • Acts as statutory justification against late-fee demands for covered periods
• Legal Character
  • A statutory notification issued under delegated legislative power
  • Binding on tax authorities under Section 168 of the CGST Act