Celebrate CA Day with CAclubindia PRO. Use Code: CADAY10 Subscribe Now!

Due date for Return without late fees

Prakash Chandra (191 Points)

12 December 2020

due date for Return without late fees og GSTR1 and gstr3b from April 2018 to November 20 20

Reply
Follow
Share

1 Replies

Shivam RC (Student) (23683 Points)
Replied 12 December 2020

The GST Amnesty Scheme which waived the Late Fees and reduced the Interest Rate is now over Sir. The last date was 30th September 2020.

Hence you have to pay full late fees ( as levied U/s 47 of the CGST Act 2017 ) along with Interest @ 18% p.a. U/s 50 of the CGST Act 2017 for the GST Returns ( FORM GSTR-3B ) & Statements ( FORM GSTR-1 ) from April 2018 to October 2020.

Note that the due date to file GSTR-3B for the month of November 2020 without late fees & interest is 20th December or 22nd December or 24th December 2020, as the case may be ( on the basis of Aggregate Turnover and State of Business ).