Central Government provided conditional waiver of late fees on filing of Form GSTR-3B by the dates specified in Notification No 52/2020 dated 24.06.2020 & in Notification No 57/2020 dated 30.06.2020, beyond which the Late fees shall be charged from the Original Date of Return till the date of actual filing of Form GSTR-3B.
Page Contents
Category of Registered Person : Aggregate Turnover in the Preceeding FY more than Rs. 5 Crores
Month |
Original Due Date |
GSTR-3B having Tax Liability |
GSTR-3B having NIL Tax Liability |
Late Fee if return filed after 30.09.2020 |
Interest |
||||
No Late fill till |
Late filing fees capped at Rs. 500 |
No Late fee |
3B with Tax Liability |
Nil Return |
No Intt |
9% Intt |
18% on or after |
||
Feb-20 |
20-03-20 |
24.06.20 |
If filed between 24 June to 30 Sep 2020 |
If GSTR-3B filed on or before 30 Sep 2020 |
Late filing fees of Rs. 50 from Original Due Date to date of filing of GSTR-3B |
Late filing fees of Rs. 20 from due date to date of filing of GSTR-3B |
04-Apr |
5 April-24 June |
25-Jun |
Mar-20 |
20-04-20 |
24.06.20 |
05-May |
6 May-24 June |
25-Jun |
||||
Apr-20 |
20-05-20 |
24.06.20 |
04-Jun |
5 june-24 June |
25-Jun |
||||
May-20 |
27-06-20 |
27-06-20 |
After due date till 30.09.2020 |
NA |
NA |
25-Jun |
|||
Jun-20 |
20-07-20 |
20-07-20 |
NA |
NA |
25-Jun |
||||
Jul-20 |
20-08-20 |
20-08-20 |
NA |
NA |
25-Jun |
||||
Category of Registered Person : Aggregate Turnover in the Preceeding FY Less than Rs. 5 Crores
Category I – Principal Place of Business is in the States of 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
Category I |
GSTR-3B having Tax Liability |
GSTR-3B having NIL Tax Liability |
Late Fee if return filed after 30.09.2020 |
Interest |
|||||
Month |
Original Due Date |
No Late fill till |
Late filing fees capped at Rs. 500 |
No Late fee |
3B with Tax Liability |
Nil Return |
No Intt |
9% Intt |
18% on or after |
Feb-20 |
22-03-20 |
30-06.20 |
If filed till 30 Sep 2020 |
If filed till 30 Sep 2020 |
Late filing fees of Rs. 50 from Original Due Date to date of filing of GSTR-3B |
Late filing fees of Rs. 20 from due date to date of filing of GSTR-3B |
30-Jun |
1 July -30 Sep |
1-Oct-20 to till actual date of depsit of Tax |
Mar-20 |
22-04-20 |
03-07-20 |
03-Jul |
4 July -30 Sep |
|||||
Apr-20 |
22-05-20 |
06-07-20 |
06-Jul |
7 July -30 Sep |
|||||
May-20 |
12-07-20 |
12-09-20 |
12-Sep |
13 Sep-30 Sep |
|||||
Jun-20 |
22-07-20 |
23-09-20 |
23-Sep |
24 Sep-30 Sep |
|||||
Jul-20 |
22-08-20 |
27-09-20 |
27-Sep |
28 Sep-30 Sep |
|||||
Category II – Principal Place of Business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi.
Category II |
GSTR-3B having Tax Liability |
GSTR-3B having NIL Tax Liability |
Late Fee if return filed after 30.09.2020 |
Interest |
|||||
Month |
Original Due Date |
No Late fill till |
Late filing fees capped at Rs. 500 |
No Late fee |
3B with Tax Liability |
Nil Return |
No Intt |
9% Intt |
18% on or after |
Feb-20 |
24-03-20 |
30-06.2020 |
If filed till 30 Sep 2020 |
If filed till 30 Sep 2020 |
Late filing fees of Rs. 50 from Original Due Date to date of filing of GSTR-3B |
Late filing fees of Rs. 20 from due date to date of filing of GSTR-3B |
30-Jun |
1 July -30 Sep |
1-Oct-20 to till actual date of depsit of Tax |
Mar-20 |
24-04-20 |
05-07-20 |
05-Jul |
6 July -30 Sep |
|||||
Apr-20 |
24-05-20 |
09-07-20 |
09-Jul |
10 July -30 Sep |
|||||
May-20 |
14-07-20 |
15-09-20 |
15-Sep |
16 Sep-30 Sep |
|||||
Jun-20 |
24-07-20 |
25-09-20 |
25-Sep |
26 Sep-30 Sep |
|||||
Jul-20 |
24-08-20 |
29-09-20 |
29-Sep |
30-Sep |
|||||
Waiver of Late Fees For GSTR-1
| Category | Tax Period | Due Date | Late Fees waiver if return is furnished by |
| Monthly Return | Feb-20 | 11-Apr | 10-Jul |
| Mar-20 | 11-May | 24-Jul | |
| Apr-20 | 11-Jun | 28-Jul | |
| May-20 | 11-Jul | 05-Aug | |
| Quarterly Return ending on | Mar-20 | 30-Apr | 17-Jul |
| Jun-20 | 31-Jul | 03-Aug |
Note: If Form GSTR-1 for the period mentioned in Table above is not filed by the notified dates, late fee will become payable from the due dates for these returns.
One Time Relaxation in Late Fees for Non filers of GSTR-3B
| Category | Tax Period | Due Date | Late Fees waiver if return is furnished by |
| Monthly Return | Feb-20 | 11-Apr | 10-Jul |
| Mar-20 | 11-May | 24-Jul | |
| Apr-20 | 11-Jun | 28-Jul | |
| May-20 | 11-Jul | 05-Aug | |
| Quarterly Return ending on | Mar-20 | 30-Apr | 17-Jul |
| Jun-20 | 31-Jul | 03-Aug |
Annual Compliance for Registered Taxable Person having Turnover more than Rs. 2 Crores
| Annual Return | Period | Due Date | |
| GSTR-9 | FY 2018-19 | 30th September 2020 | |
| GSTR-9C | FY 2018-19 | 30th September 2020 | |
Author Bio
GSTR 3B for April filed in November 2020 how much late fees will applied ?
GST which i have already paid with fine will be refunded? As per the guidelines it is said that fine shouldn’t be paid right now.
Category of Registered Person : Aggregate Turnover in the Preceeding FY more than Rs. 5 Crores
please check interest 18% on or after for may, june and july (dates)
due dates of gstr 1 are wrongly written.