Central Board of Indirect Taxes & Customs (CBIC) has issued Notification No. 53/2020 – Central Tax dated 24th June, 2020 to waive off the amount of late fees payable for the registered persons who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date for the months or quarter mentioned in column (2) of the below table, but furnishes the said return on or before the dates mentioned in column (3) of the below table-
| Sl No. | Tax period | Dates |
| 1 | For the month of March, 2020 | 10th day of July, 2020 |
| 2 | For the month of April, 2020 | 24th day of July, 2020 |
| 3 | For the month of May, 2020 | 28th day of July, 2020 |
| 4 | For the month of June, 2020 | 5th day of August, 2020 |
| 5 | For quarter January- March, 2020 | 17th day of July, 2020 |
| 6 | For quarter April- June, 2020 | 3rd day of August, 2020 |
