Introduction-
1. Late Fee Relief to Normal Taxpayers for non-filing Form GSTR-3B returns for any month(s) from July 2017 to January 2020 has been reduced/waived as under-
A) Taxpayers having No Tax liability- GSTR 3B returns for any month(s) from July 2017 till January 2020, without payment of late fees, provided it is filed between 01.07.2020 to 30.09.2020, for those months in which they did not have any tax liability.
B) Taxpayers having tax liability- GSTR 3B returns for any month(s) from July 2017 till January 2020, with the max capped of Rs. 500/- per return, provided it is filed between 01.07.2020 to 30.09.2020.
S. No.
|
Description
|
Tax Period
|
If return filed between period
|
Late Fees
|
1.
|
Taxpayers having No tax liability
|
July 2017 to January 2020
|
01.07.2020 to 30.09.2020
|
NIL
|
2.
|
Taxpayers having Tax liability
|
July 2017 to January 2020
|
01.07.2020 to 30.09.2020
|
Maximum capped of Rs. 500/- per return
|
2. Late Fee Relief to Taxpayers having Aggregate Turnover up to Rs. 5 Crore for filing Form GSTR-3B returns for any month(s) from February 2020 to July 2020 is as under-
S. No.
|
Tax Period
|
Late fees waived if return filed on or before (For Group A States) *
|
Late fees waived if return filed on or before (For Group B States) *
|
1.
|
February 2020
|
30th June, 2020
|
30th June, 2020
|
2.
|
March 2020
|
03rd July, 2020
|
05th July, 2020
|
3.
|
April 2020
|
06th July, 2020
|
09th July, 2020
|
4.
|
May 2020
|
12th September, 2020
|
15th September, 2020
|
5.
|
June 2020
|
23rd September, 2020
|
25th September, 2020
|
6.
|
July 2020
|
27th September, 2020
|
29th September, 2020
|
7.
|
August 2020
|
1st October, 2020
|
3rd October, 2020
|
3. Late Fee Relief to Taxpayers having Aggregate Turnover more than Rs. 5 Crore for filing Form GSTR-3B returns for any month(s) from February 2020 to April 2020 is as under-
S. No.
|
Tax Period
|
Late fees waived if return filed on or before
|
1.
|
February 2020
|
24th June, 2020
|
2.
|
March 2020
|
24th June, 2020
|
3.
|
April 2020
|
24th June, 2020
|
4.
|
May 2020
|
27th June, 2020
|
5.
|
June 2020
|
20th July, 2020
|
6.
|
July 2020
|
20th August, 2020
|
7.
|
August 2020
|
20th September, 2020
|
* Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
* Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi