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Late fees for period Feb 20 to June 20

Aj Style (Student) (334 Points)

27 November 2020

what will be the late fees for filling gst3b of the periods of feb 20 to June 20. would it be 500 pm or 50 rs per day after due date.

what is the due date for the same period?

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4 Replies

jayendra Gaonkar (Asst. Manager) (216 Points)
Replied 27 November 2020

please see the late fees chart for applicability.

Shivam RC (Student) (23683 Points)
Replied 27 November 2020

The Late Fees shall be be Rs. 50 per day ( Rs. 25 under CGST + Rs. 25 under SGST ), incase of "Liability Return" and in case of "NIL RETURN" it will be Rs. 20 per day ( Rs. 10 under CGST + Rs. 10 under SGST ). However the Maximum Late Fees that can be charged per return per month is Rs. 5,000/-

The GST Amnesty Scheme ended on 30th September, 2020. So you cannot avail the benefit of Rs. 500 per Return per month.

The due date to file FORM GSTR-3B is 20th of the following month. Incase of Small Taxpayers ( having aggregate turnover upto Rs. 5 crores ), the due date is 22nd and 24th of the following month for Category I and Category II States respectively.