GST Compliance relaxations – Waiver or reduction of  Late fees – GSTR 3B

 CBIC has issued Notification No. 57/2020-Central Tax dated 30-06-2020 waiving/reducing late fees on filing of GSTR 3B for the months of May 20 to July 20 by 30th September 20.

This relief is for all class of normal  taxpayers (Turnover below 5 Crores and above Rs 5 Crores).

Earlier Notification No 52/2020-Central Tax dated 24th June, 2020 has accorded similar relief for GSTR 3B returns for the return period July 2017 to Jan 2020. For returns pertaining to February to April 20 relief was accorded during lockdown.

Summary of the notification is presented in lucid manner for easy understanding-

S. No Return Period Tax Payable Maximum Late fees Return filing deadline to avail benefit
1 May 20, June 20 and July 20 Other than NIL Return Maximum late fees of Rs 250 each under CGST and SGST/UTGST per return period To avail this benefit one has to file returns for May – July 20 by 30th September 20
2 May 20, June 20 and July 20 NIL Return No late fees

TaxMarvel Comments –

With the introduction of this notification, late fees has been reduced/ waived for filing of GSTR 3B from July 2017 to July 2020. Below is the list of notification granting month-wise late fees waiver for filing of GSTR 3B return –

S. No Return Period Notification No and date
1 July 2017 to January 2020 Notification No. 52/2020 – Central Tax dated 24th June 2020
2 February 20 to April 20 Notf No – 51/2020-CT dated 24-06-2020, Notf No. 52/2020 – CT dated 24th June 2020 and Circular No 141/11/2020-GST dated 24th June, 2020
3 May 20 to July 20 Notification No – 57/2020-Central Tax dated 30-06-2020

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11 Comments

  1. Anandamay Samanta says:

    I have GST registration no. From June2019, I haven’t filed gstr3b return as there was no business. Now planning to run the business and like to file the return but it is asking asking late file of 1,07000. Is there any scope to waive off the fine.

  2. Arunraj says:

    Please give exceptions in late fees structure to all retailer business person those who was unable to file GST 3B return till December 2020.

  3. Jagadish seal says:

    Govir pandemic is going on till date but small business not going as usual previous year govt should waive the late fees till 31.03.21
    If possible to some body,please tell to our govt.

  4. Rajeev C says:

    My business was not running.I have paid huge late fee since my GST got cancelled due to GSTR filing delay.Later I piad all late fee (which was huge) and applied for revoking the GST as instructed by the officer in my GST region. Now I am seeing weive off GST from 2017 to 2019. I am eligible for getting back the paid late off, pls let me know how to gt back this.

  5. Madhan Kumar says:

    Please give exceptions in late fees structure to all retailer business person those who was unable to file GST 3B return till December 2020.

  6. Arunraj says:

    I own a small partnership firm now to be dissolved .I have been filing nil GST return every month as there has been no transaction for past 1 year..I paid for March 20 with late fee and penalty on 14.10.20. Kindly let me know if the waiver scheme is applicable to me for further returns.

  7. YOGESH NIGAM says:

    I own a small partnership firm now to be dissolved .I have been filing nil GST return every month as there has been no transaction for past 1 year..I paid for March 20 with late fee and penalty on 14.10.20. Kindly let me know if the waiver scheme is applicable to me for further returns. How can I surrender GST license?
    I am a senior citizen and seek your advice.
    Regards
    Y.K.Nigam

  8. JITENDRA RATHOD says:

    DEAR SIR,

    GST LATE FEE NEED TO BE MINIMUM 500 FOR TILL COVID SITUATION CLEAR PLEASE RAISED TO GOVT AS PER CLIENT STILL NOT ABLE TO CLEAR THE GST TAXES DO THE NEEDFUL

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