TaxTMI 
TaxTMI 
TaxTMI 
- Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
A. Taxpayers having aggregate turnover > ₹ 5 Cr. in preceding FY
Tax period | Late fees waived if return filed on or before |
February | 24th June |
March | 24th June |
April | 24th June |
B. Taxpayers having aggregate turnover upto ₹ 5 crores in preceding FY
Tax period | Late fees waived if return filed on or before (For Group A States)* | Late fees waived if return filed on or before (For Group B States)* |
February | 30th June | 30th June |
March | 03rd July | 05th July |
April | 06th July | 09th July |
May | 12th Sept | 15th Sept |
June | 23rd Sept | 25th Sept |
July | 27th Sept | 29th Sept |
* Group A- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
* Group B- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi
Note 1: If the registered persons fail to furnish Form GSTR-3B returns for the tax periods according to the condition mentioned in the Table 1(a) and (b) above, but furnish the returns till the 30th day of September, 2020, the total amount of late fee payable shall be completely waived if the tax payable is NIL and shall be capped at ₹ 500 per return, in case of any tax liability.
Note 2: For the taxpayers having an aggregate turnover of more than ₹ 5 Cr. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at ₹ 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.
Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan., 2020,
They can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee would be capped at ₹ 500 per return.
SOURCE :(Reference from notification nu vide Not. No. 52/2020 dt 24.06.2020 and No. No 57/2020-CT dated 30.06.2020.)
For any further clarification and professional assistance, Please connect at SRTConsultancy & Co at [email protected]