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.

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

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6 Comments

  1. Sulekha says:

    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.

  2. bharti says:

    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)

    1. PRABM003 says:

      Hi Bharti…Yes you are right….it’s 28 June for May 20 , 21 July for June 2020 and 21 Aug for JULY 2020…Thanks for your input…

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