Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1
Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1
Due to COVID-19 pandemic and challenges faced by taxpayers, Government has extended dates for GST filings. These are notified vide Notifications 51 to 54/2020 dated 24.06.2020. A Circular No. 141/1/2020-GST dated 24th June, 2020 has also been issued in this regard.
1. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | Late fees waived if return filed on or before |
|---|---|
| Feb, 2020 | 24th June, 2020 |
| March, 2020 | 24th June, 2020 |
| April, 2020 | 24th June, 2020 |
| May, 2020 | 27th June, 2020 (extended date for filing) |
b. Taxpayers having aggregate turnover upto Rs. 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)* |
|---|---|---|
| Feb, 2020 | 30th June, 2020 | 30th June, 2020 |
| March, 2020 | 03rd July, 2020 | 05th July, 2020 |
| April, 2020 | 06th July, 2020 | 09th July, 2020 |
| May, 2020 | 12th Sept., 2020 | 15th Sept., 2020 |
| June, 2020 | 23rd Sept., 2020 | 25th Sept., 2020 |
| July, 2020 | 27th Sept., 2020 | 29th Sept., 2020 |
* 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: Taxpayers who are yet to file Form GSTR-3B for any month(s) from July, 2017 till Jan., 2020, 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 is capped at Rs 500 per return.
2. Late Fee Relief to Normal Taxpayers filing Form GSTR-1:
| Tax period | Due Date | Waiver of late fee if return filed on or before |
|---|---|---|
| March 2020 | 11.04.2020 | 10.07.2020 |
| April 2020 | 11.05.2020 | 24.07.2020 |
| May 2020 | 11.06.2020 | 28.07.2020 |
| June, 2020 | 11.07.2020 | 05.08.2020 |
| Quarterly taxpayers Jan to March 2020 | 30.04.2020 | 17.07.2020 |
| Quarterly taxpayers April to June 2020 | 31.07.2020 | 03.08.2020 |
Note: If the Form GSTR-3B and Form GSTR-1 for the period mentioned in Tables above is not filed by the notified dates, late fee will become payable from the due dates for these returns.