Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1


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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 periodLate fees waived if return filed on or before
Feb, 202024th June, 2020
March, 202024th June, 2020
April, 202024th June, 2020
May, 202027th June, 2020 (extended date for filing)

b. Taxpayers having aggregate turnover upto Rs. 5 crores in preceding FY

Tax periodLate 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, 202030th June, 202030th June, 2020
March, 202003rd July, 202005th July, 2020
April, 202006th July, 202009th July, 2020
May, 202012th Sept., 202015th Sept., 2020
June, 202023rd Sept., 202025th Sept., 2020
July, 202027th Sept., 202029th 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 periodDue DateWaiver of late fee if return filed on or before
March 202011.04.202010.07.2020
April 202011.05.202024.07.2020
May 202011.06.202028.07.2020
June, 202011.07.202005.08.2020
Quarterly taxpayers Jan to March 202030.04.202017.07.2020
Quarterly taxpayers April to June 202031.07.202003.08.2020

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.


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