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Relief-in-respect-of-Late-Fees-for-filing-Form-GSTR-3B

 

Relief in respect of Late Fees for filing Form GSTR 3B

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Introduction-
Due to COVID-19 pandemic, the government has provided some relief in late fees to the taxpayers for filing Form GSTR 3B. These are notified vide Notification 52/2020 dated 24.06.2020 and Notification 54/2020 dated 24.06.2020 and Notification 57/2020 dated 30.06.2020-
   
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




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