Notification No. 512020- Central Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] 

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs 

Notification No. 51/2020 – Central Tax 

New Delhi, the 24th June, 2020 

G.S.R…..(E).—In exercise of the powers conferred by sub-section (1) of section 50 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 148 of the said Act, the Central Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance 

(Department of Revenue), No.13/2017 – Central Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 

661(E), dated the 28th June, 2017, namely:– 

In the said notification, in the first paragraph, for the first proviso, the following proviso shall 

be substituted, namely : – 

“Provided that the rate of interest per annum shall be as specified in column (3) of the 

Table given below for the period mentioned therein, for the class of registered persons 

mentioned in the corresponding entry in column (2) of the said Table, who are required to 

furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment 

of tax for the months mentioned in the corresponding entry in column (4) of the said Table by 

the due date, namely:–