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Waiver of Late Fees of GSTR 3B: Recent Notifications

CA Rahul Mittal 
on 02 July 2020

LinkedIn


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)

Waiver of Late Fees of GSTR 3B: Recent Notifications

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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