CBIC has issued Notification No. 57/2020 on 30.06.2020 to prescribe maximum amount of penalty if GSTR3B is filed up to 30.09.2020. The said relief is for both class of taxpayers i.e. taxpayers having turnover up to Rs. 5 crores or more than 5 crores.
Notification No. 57/2020 - Central Tax dated 30th June 2020
GSTR-3B - Taxpayers having turnover more than Rs. 5 crore in the preceding year
|
Tax Period |
No penalty if return is filed up to |
Maximum Penalty if return is filed up to 30.09.2020 ( Notification No. 57/2020) |
|
February 2020 |
24.06.2020 (Notification No. 52/2020) |
ZERO in case of NIL Returns & Rs. 500/- in case of other than NIL Return (Notification No. 57/2020) |
|
March 2020 |
24.06.2020 (Notification No. 52/2020) |
|
|
April 2020 |
24.06.2020 (Notification No. 52/2020) |
|
|
May 2020 |
27.06.2020 (Notification No. 52/2020) |
|
|
June 2020 |
20.07.2020 (Notification No. 52/2020) |
|
|
July 2020 |
20.08.2020 (Notification No. 52/2020) |
GSTR-3B - Taxpayers having turnover up to Rs. 5 crore in the preceding year
(For taxpayers whose 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 )
|
Tax Period |
No penalty if return is filed up to |
Maximum Penalty if return is filed up to 30.09.2020 ( Notification No. 57/2020) |
|
February 2020 |
30.06.2020 (Notification No. 52/2020) |
ZERO in case of NIL Returns & Rs. 500/- in case of other than NIL Return (Notification No. 57/2020) |
|
March 2020 |
03.07.2020 (Notification No. 52/2020) |
|
|
April 2020 |
06.07.2020 (Notification No. 52/2020) |
|
|
May 2020 |
12.09.2020 (Notification No. 52/2020) |
|
|
June 2020 |
23.09.2020 (Notification No. 52/2020) |
|
|
July 2020 |
27.09.2020 (Notification No. 52/2020) |
|
|
August 2020 |
01.10.2020 (Notification No. 54/2020) |
NOT APPLICABLE |
GSTR-3B - Taxpayers having turnover up to Rs. 5 crore in the preceding year
(For taxpayers whose 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)
|
Tax Period |
No penalty if return is filed up to |
Maximum Penalty if return is filed up to 30.09.2020 ( Notification No. 57/2020) |
|
February 2020 |
30.06.2020 (Notification No. 52/2020) |
ZERO in case of NIL Returns & Rs. 500/- in case of other than NIL Return (Notification No. 57/2020) |
|
March 2020 |
05.07.2020 (Notification No. 52/2020) |
|
|
April 2020 |
09.07.2020 (Notification No. 52/2020) |
|
|
May 2020 |
15.09.2020 (Notification No. 52/2020) |
|
|
June 2020 |
25.09.2020 (Notification No. 52/2020) |
|
|
July 2020 |
29.09.2020 (Notification No. 52/2020) |
|
|
August 2020 |
03.10.2020 (Notification No. 54/2020) |
NOT APPLICABLE |
It is important to note that Notification No. 57/2020-Central Tax dated 30.06.2020 is effective from 25.06.2020
If the GSTR3B is not done by 30.09.2020 then full late fees shall be applicable from the due date.
Notification No. 53/2020 - Central Tax dated 24th June, 2020
Waiver of late fee for delay in filing GSTR-1- March to June 2020 if the returns are filed within the time period mentioned in below table:
|
Month/Quarter |
Dates |
|
March, 2020 |
10.07.2020 |
|
April, 2020 |
24.07.2020 |
|
May, 2020 |
28.07.2020 |
|
June, 2020 |
05.08.2020 |
|
Jan. 2020 to March 2020 |
17.07.2020 |
|
April 2020 to June 2020 |
03.08.2020 |
Note: In case GSTR-1 is not filed by above dates, full late fee for the delayed period from the due date shall be payable.
No change has been made by Notification No 57/2020- Central Tax in this regard.
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