32/2020-Central Tax ,dt. 03-04-2020 Waiver of Late fees for delay in GSTR-3B for Feb'20 - Apr'20.
Seeks to provide 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.
Link Below:
http://cbic.gov.in/htdocs-cbec/gst/notfctn-32-central-tax-english-2020.pdf