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Waiver of late fees

24 November 2020

I keep on filing GSTR 3B returns from August 2018 to October 2018 which appearing late fee of Rs.5000 CGST and SGST as well.Till how many months it will continue or upto which month or upto which financial year will it continue

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6 Replies

Shivam RC (Student) (23683 Points)
Replied 24 November 2020

You are filing GSTR-3B of August - October 2018 now ???

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Vamshi Krishna (40 Points)
Replied 24 November 2020

Yes return defaulter

ayusmita (Tax consultant) (5885 Points)
Replied 24 November 2020

Fill it sooner or you get a notice
btw it's not cancelled yet how come???

Vamshi Krishna (40 Points)
Replied 24 November 2020

Is there any way for late fee waiver

ayusmita (Tax consultant) (5885 Points)
Replied 24 November 2020

It's already gone
now no late fee waiver

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Shivam RC (Student) (23683 Points)
Replied 25 November 2020

There's no way of waiver of late fees as of now. The Government provided a GST Amnesty Scheme ( Reduction of Interest Rate and Waiver of Late Fees ) to the default taxpayers so as to clear all there pending returns and liability, which ended on 30th September 2020.

So if you file the pending Returns now, then the portal will charge late fees from you. As per the Provision of Section 46 of the CGST Act 2017, the maximum late fees per return would be Rs. 5,000 ( Rs. 50 per day incase of liability return ).

Moreover as per the Provision of Section 29(2) clause (c) of the CGST Act 2017, if a person fails to furnish his Return for a continuous period of "six months", then his Registration is liable to be cancelled by the Proper Officer on suo-motto basis. However before issuing the final cancellation order, the registered person is given an opportunity of being heard.

So it's better to file your return now with the applicable late fees and interest, as the department can anytime issue cancellation order.

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