Recently vide notification No.52/2020-Central Tax, dated 24.06.2020 has been issued. Late fees payable on delay filing of GSTR-3B return has been waived subject to conditions of filing the GSTR-3B return within due dates specified therein in the notification itself. Summary below is the for easy way for taxpayers :-

A – Taxpayer having aggregate turnover more than Rs.5 crores during preceding financial year

Tax Period Actual due date of e-filing GSTR-3B Due date by which the return is required to be filed to get waiver of late fees
Feb 20, 20.03.2020 24.06.2020
March 20, 20.04.2020 24.06.2020
April 20 20.05.2020 24.06.2020
May 20 20.06.2020 27.06.2020

B – Taxpayer having aggregate turnover up to Rs.5 crores during preceding financial year

State Group – I-Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Tax Period Actual due date of e-filing GSTR-3B Due date by which the return is required to be filed to get waiver of late fees
Feb20, 22.03.2020 30.06.2020
March 20, 22.04.2020 03.07.2020
April 20 22.05.2020 06.07.2020
May 20 22.06.2020 12.09.2020
June 20 22.07.2020 23.09.2020
July 20 22.08.2020 27.09.2020
August 20 22.09.2020 01.10.2020

C – Taxpayer having aggregate turnover up to Rs.5 crores during preceding financial year

State Group – II- 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 Actual due date of e-filing GSTR-3B Due date by which the return is required to be filed to get waiver of late fees
Feb 20, 24.03.2020 30.06.2020
March 20, 24.04.2020 05.07.2020
April 20 24.05.2020 09.07.2020
May 20 24.06.2020 15.09.2020
June 20 24.07.2020 25.09.2020
July 20 24.08.2020 29.09.2020
August 20 24.09.2020 03.10.2020

Further the late fee waiver which announced during 40th GST council meeting for the delay in filing of monthly return is as under as already notified vide the notification No.52/2020-Central Tax, dated 24.06.2020:

Return Type Tax Periods Tax Payable Rs. Late fees amount Rs. Per tax period Return to be filed by the date
GSTR-3B July 2017 to January 2020 Nil Nil All the returns to file between 01.07.2020 to 30.09.2020
GSTR-3B July 2017 to January 2020 Yes Rs.250 + Rs.250 = Rs.500 per tax period All the returns to file between 01.07.2020 to 30.09.2020

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3 Comments

  1. deepak says:

    what about the other return like from Feb 2020 and onwards if the due date has already been passed
    Is there any penalty for the same?

    1. pawan kumar says:

      Dear Sir, CBIC has provided that there is a due date of every return. If return is filed by due date, no late fee penalty is leviable. but if return is filed after due date, there is late fee penalty. due to corona virus, cbic has given relief for waive of late fees on delay in filing the gst return after actual due dates. if return is filed after these dates notified as relief, late fee will leviable.

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