Reduction and Waiver of Late Fees for filing of GSTR 3B from July 2017 to July 2020 for all Taxpayers

This article is an attempt to simplify GSTR 3B due dates in view of Notification No. 52/2020-Central Tax dated 24th June, 2020 and Notification No. 57/2020-Central Tax dated 30th June, 2020. This article is absolutely relevant for all categories of taxpayers who wish to file GSTR 3B return from July 2017 to July 2020.

S.No. Notification No. & Date Category Tax Period Condition/ Due Date Max Late Fees
 
1 52/2020 Central Tax-24.06.2020 1 . AT>5 crore in preceding FY February 2020, March 2020 & April 2020 June 24, 2020 NIL
 2. (a) AT≤ 5 crore in preceding FY NIL
+
Principal place of business is in the States of 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 Feb-20 June 30, 2020
Mar-20 July 3, 2020
Apr-20 July 6, 2020
May-20 September 12, 2020
Jun-20 September 23, 2020
Jul-20 September 27, 2020
 

 

 2. (b) AT≤ 5 crore in preceding FY NIL
+
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, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi Feb-20 June 30, 2020
Mar-20 July 5, 2020
Apr-20 July 9, 2020
May-20 September 15, 2020
Jun-20 September 25, 2020
Jul-20 September 29, 2020
3. (a) If GST is payable July 2017 to January 2017 July 1,2020  to September 30, 2020 Rs. 500 per return
3. (b)  If GST is Not payable July 2017 to January 2017 July 1,2020  to September 30, 2020 Nil
2 57/2020 Central Tax-30.06.2020 1. (a) Not Filed by specified date as above  and having tax liability As Abovementioned Filed on or before September 30, 2020 Rs. 500 per return
1. (b) Not Filed by specified date as above  and  not having tax liability As abovementioned Filed on or before September 30, 2020 Nil
2. (a)  AT>5 crore in preceding FY and  having tax liability May 2020 to July 2020 Filed on or before September 30, 2020 Rs. 500 per return
2. (b)  AT>5 crore in preceding FY and not having tax liability May 2020 to July 2020 Filed on or before September 30, 2020 Nil

Key points:

I. Maximum late fees for filing of GSTR 3B is Rs. 500/- per return irrespective of any category of taxpayer for the period from July 2017 to July 2020. However, late fees could even be less than even Rs. 500/- in some cases where there is delay of just few days.

II. Late fee for GSTR 3B will be NIL if there is no tax liability to pay in the return irrespective of any category of taxpayer or any tax period from July 2017 to July 2020.

III. As of now there is no clarification as to whether any refund will be granted to those taxpayers who have already paid huge amount of late fee in process of filing GSTR 3B.

*****

Please feel free to contact the author in case you require any further information/ clarification on the above article at Email: casatishprasadsingh@gmail.com

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

Author Bio

Qualification: CA in Practice
Company: N/A
Location: EAST DELHI, New Delhi, IN
Member Since: 03 Apr 2020 | Total Posts: 5
CA Satish Singh is a practicing Chartered Accountant. Besides, He also holds membership of ICSI. A B.com(H) graduate from Motilal Nehru College, Delhi University. He did his articleship training from M/S. Mohinder Puri & Co., Chartered Accountants a renowned Chartered Accountancy Firm. His Post View Full Profile

My Published Posts

More Under Goods and Services Tax

5 Comments

  1. Netra Bhatia says:

    heelo MR.Dhanu
    I am a gst taxpayer with NIL tax return …i not not filed my aug return of 3B on time as due date is 3 oct,2010.now any chance tyo waive of late fees??plz advice

  2. ayyagari ramesh says:

    Good Evening Sir,
    Is there any Chance for Reduction and Waiver of Late Fees for filing of GSTR 4 from July 2017 to March 2020 for all Composite Dealers

    1. CA. Satish Singh says:

      Good Evening Mr. Ramesh,

      Thank you for asking for my opinion. I would say some sort of relaxation should be given in respect of GSTR 4 however, anything can’t be said. Government may or may not provide it.

      Best Regards,
      CA. Satish Singh

  3. dhanu says:

    sir, i have filing some nil returns but late fee is rs. 5000 or 10000 only, whether this notification is updated on GST website or not.

    1. CA. Satish Singh says:

      Dear Mr. Dhanu,

      Thanks for asking. The change has been incorporated as clarified on GST portal which read
      “The change in late fee amount made vide notification no. 57/2020 dated 30-06-2020 has been incorporated on the portal. Late fee paid in excess than prescribed in the notification shall be re-credited in due course.”

      Now you will not face any issue. However, if you do you can contact GSTN helpdesk.

      Best Regards,
      CA. Satish Singh

Cancel reply

Leave a Comment to CA. Satish Singh

Your email address will not be published. Required fields are marked *

Search Posts by Date

November 2020
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
30