GSTR-3B for the Taxpayer whose turnover is more than 5 crores in preceding financial year.
| Tax Period | Due Date | Interest waived off Till | Date from Interest 9% “p.a” till date 24th June,20 | Date from Interest 18% “p.a” till date of actual payment | Late fees waived off till | Late fees from date If return not filed by the date specified |
| February-20 | 20-03-20 | 04-04-20 | 05-04-20 | 25-06-20 | 24-06-20 | 21-03-20 |
| March-20 | 20-04-20 | 05-05-20 | 06-05-20 | 25-06-20 | 24-06-20 | 21-04-20 |
| April-20 | 20-05-20 | 04-06-20 | 05-06-20 | 25-06-20 | 24-06-20 | 21-05-20 |
| May-20 | 27-06-20 | 27-06-20 | – | 28-06-20 | 27-06-20 | 28-06-20 |
| June-20 | 20-07-20 | 20-07-20 | – | 21-07-20 | 20-07-20 | 21-07-20 |
| July-20 | 20-08-20 | 20-08-20 | – | 21-08-20 | 20-08-20 | 21-08-20 |
| August-20 | 20-09-20 | 20-09-20 | – | 21-09-20 | 20-09-20 |
21-09-20 |
Note: As per notification no. 57/2020-Central Tax,dated 30-06-2020 , if the taxpayer who fail to furnish the return for the period of February 2020 to July 2020 ,but furnish the said return till 30th September 2020 the the late fees will be capped to Rs 500 (i.e Rs 250 CGST and Rs 250 SGST) per return.
In case the tax payable is nil for the period covered above the late fees shall stand fully waived for those taxpayers.
Lets take an example
Mr Baaz (Proprietor) ,a taxpayer whose turnover more than 5 crore and having tax liability of Rs 1,00,000 has furnished GSTR-3B for the month April-2020 on 10th July,2020.
Interest Calculation : No interest from 21st May,2020 to 4th June,2020. Interest @9% “p.a” from 5th June,2020 to 24th June,2020. Interest @18 “p.a” from 25th June,2020 to 10th July,2020.
(1,00,000*9/100*20/365) + (1,00,000*18/100*16/365) = Rs 1282/- (approx)
Late Fees Calculation : Rs 50 (25 CGST and 25 SGST) per day from 21st May,2020 to 10th July,2020. So late fees should be Rs 2550/- (Rs 50*51 days)
But as per Notification No. 57/2020,dated 30-06-2020 ,the return is file before 30th September,2020 maximum late fees will be Rs 500.
So Mr Baaz will have to pay interest Rs 1282/- and late fees of Rs 500/-
GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-A).
( States Covered : Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep)
| Tax Period | Due Date | Interest waived off Till | Date from Interest 9% “p.a” till date 30th September, 20 | Date from Interest 18% “p.a” till date of actual payment | Late fees waived off till | Late fees from date If return not filed by the date specified |
| February-20 | 22-03-20 | 30-06-20 | 01-07-20 | 01-10-20 | 30-06-20 | 23-03-20 |
| March-20 | 22-04-20 | 03-07-20 | 04-07-20 | 01-10-20 | 03-07-20 | 23-04-20 |
| April-20 | 22-05-20 | 06-07-20 | 07-07-20 | 01-10-20 | 06-07-20 | 23-05-20 |
| May-20 | 12-07-20 | 12-09-20 | 13-09-20 | 01-10-20 | 12-09-20 | 13-07-20 |
| June-20 | 22-07-20 | 23-09-20 | 24-09-20 | 01-10-20 | 23-09-20 | 23-07-20 |
| July-20 | 22-08-20 | 27-09-20 | 28-09-20 | 01-10-20 | 27-09-20 | 23-08-20 |
| August-20 | 01-10-20 | 01-10-20 | – | 02-10-20 | 01-10-20 | 02-10-20 |
Note: As per Notification No. 57/2020,dated 30-06-2020 , if the taxpayer who fail to furnish the return for the period of February 2020 to July 2020 ,but furnish the said return till 30th September 2020 the the late fees will be capped to Rs 500 (i.e Rs 250 CGST and Rs 250 SGST) per return.
In case the tax payable is nil for the period covered above the late fees shall stand fully waived for those taxpayers.
Lets take an example
M/s Soni & Kharoda Associates (Firm) ,a taxpayer whose turnover is upto 5 crore and having tax liability of Rs 1,00,000 has furnished GSTR-3B for the month April-2020 on 10th August,2020.
Interest Calculation : No interest from 23rd May,2020 to 6th July,2020. Interest @9% “p.a” from 7th July,2020 to 10th August,2020.
(1,00,000*9/100*35/365) = Rs 863/- (approx)
Late Fees Calculation : Rs 50 (25 CGST and 25 SGST) per day from 23rd May,2020 to 10th August,2020. So late fees should be Rs 4000/- (Rs 50*80 days)
But as per Notification No. 57/2020,dated 30-06-2020 ,the return is file before 30th September,2020 maximum late fees will be Rs 500.
So M/s Soni & Kharoda Associates will have to pay interest Rs 863/- and late fees of Rs 500/-
GSTR-3B for the Taxpayer whose turnover is upto 5 crores in preceding financial year (Group-B).
( States Covered : Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi)
| Tax Period | Due Date | Interest waived off Till | Date from Interest 9% “p.a” till date 30th September, 20 | Date from Interest 18% “p.a” till date of actual payment | Late fees waived off till | Late fees from date If return not filed by the date specified |
| February-20 | 24-03-20 | 30-06-20 | 01-07-20 | 01-10-20 | 30-06-20 | 25-03-20 |
| March-20 | 24-04-20 | 05-07-20 | 06-07-20 | 01-10-20 | 05-07-20 | 25-04-20 |
| April-20 | 24-05-20 | 09-07-20 | 10-07-20 | 01-10-20 | 09-07-20 | 25-05-20 |
| May-20 | 14-07-20 | 15-09-20 | 16-09-20 | 01-10-20 | 15-09-20 | 15-07-20 |
| June-20 | 24-07-20 | 25-09-20 | 26-09-20 | 01-10-20 | 25-09-20 | 25-07-20 |
| July-20 | 24-08-20 | 29-09-20 | 30-09-20 | 01-10-20 | 29-09-20 | 25-08-20 |
| August-20 | 03-10-20 | 03-10-20 | – | 04-10-20 | 03-10-20 | 04-10-20 |
Note: As per Notification No. 57/2020,dated 30-06-2020 , , if the taxpayer who fail to furnish the return for the period of February 2020 to July 2020 ,but furnish the said return till 30th September 2020 the the late fees will be capped to Rs 500 (i.e Rs 250 CGST and Rs 250 SGST) per return.
In case the tax payable is nil for the period covered above the late fees shall stand fully waived for those taxpayers.
Lets take an example
M/s Patel & Purabia Associates (Firm) ,a taxpayer whose turnover is upto 5 crore and having tax liability of Rs 1,00,000 has furnished GSTR-3B for the month April-2020 on 10th August,2020.
Interest Calculation : No interest from 25th May,2020 to 9th July,2020. Interest @9% “p.a” from 10th July,2020 to 10th August,2020.
(1,00,000*9/100*32/365) = Rs 789/- (approx)
Late Fees Calculation : Rs 50 (25 CGST and 25 SGST) per day from 25th May,2020 to 10th August,2020. So late fees should be Rs 3900/- (Rs 50*78 days)
But as perNotification No. 57/2020,dated 30-06-2020 , ,the return is file before 30th September,2020 maximum late fees will be Rs 500.
So M/s Patel & Purabia Associates will have to pay interest Rs 789/- and late fees of Rs 500/-
Important things relating to GSTR-3B:
1. In case of tax liability late fees for delayed filing of GSTR-3B is Rs 25 (CGST) and Rs 25 (SGST) i.e Total Rs 50 per day.
2. In case of nil liability late fees for delayed filing of GSTR-3B is Rs 10 (CGST) and Rs 10 (SGST) i.e Total Rs 20 per day.
3.The registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date and furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.” then late fee payable for the same as follows:
| Particulars | Late fees Payable |
| In case of Nil liability | Nil |
| In case any tax payable | Maximum cap of Rs 250 (CGST) and Rs 250 (SGST) i.e Total Rs 500 per return. |
4. The person covered in point no. 3 cannot avail Input Tax Credit for the year 2017-18, 2018-19 because time limit for availment of ITC for both the years has been expired. This means the whole tax is to be paid in cash.
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