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Filing of feb

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Salman Ahmed

4 Points Posted on 10 April 2020

i didnt file my gst bills from feb to till date due to lockdown should i pay any penalties

Replies (2)

Quick Summary

If you haven't filed your GST returns for February due to the lockdown, there's good news regarding late fees. While late fees for GSTR-1 for March, April, and the March quarter have been waived if filed by June 30th, February's GSTR-1 late fees are still applicable. However, late fees for GSTR-3B for February, March, and April are waived if filed within the prescribed due dates based on your turnover.

Shivam RC

Student

23693 Points Posted on 11 April 2020

The Late Fees levied under Section 47 of the CGST Act 2017 for FORM GSTR -1 has been completely waived for the month of MARCH, APRIL and MAY 2020 and for the March Quarter ending ( Jan - March ), provided the Statement is filed within "30th JUNE 2020". Notification No. 33/2020 - Central Tax, dated 03.04.2020 was issued to give conditional waiver of late fees of GSTR-1.

But there was no extension or any waiver of late fees for the February month GSTR-1. So late fees will be applicable for February month's GSTR-1.

However, Late Fees have been completely waived off for FORM GSTR-3B for the month of FEBRUARY, MARCH, and APRIL 2020 if filed within the prescribed due date according to your Turnover. Refer Notification No. 32/2020 - Central Tax, dated 03.04.2020.