Relief in late fee to Taxpayers filing Form GSTR-3B (Latest Notification dated 30.06.2020)
Government has issued Notification No.57/2020 dated 30.06.2020 in which prescribed the maximum amount of penalty if GSTR-3B is filed upto 30.09.2020. The below relief is for both class of taxpayers i.e. taxpayers having turnover of preceding FY upto Rs. 5 crores or more than 5 crores.
- The maximum amount of penalty has been fixed as ‘Zero’ in case of Nil return.
- The maximum amount of penalty has been restricted to ‘Rs. 500/-‘ in case of other than NIL returns.
Late Fee Relief to Normal Taxpayers for filing Form GSTR-3B is depicted in the table below:
a. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
| Tax period | No Late fees if return filed on or before | Maximum Late fees if return is filed upto 30.09.2020 (Notification No. 57/2020) |
|---|---|---|
| February | 24th June | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| March | 24th June | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| April | 24th June | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| May | 27th June | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| June | 20th July | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| July | 20th August | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
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)* | (For Group A & B States) Maximum Late fees if return is filed upto 30.09.2020 (Notification No. 57/2020) |
|---|---|---|---|
| February | 30th June | 30th June | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| March | 03rd July | 05th July | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| April | 06th July | 09th July | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| May | 12th Sept | 15th Sept | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| June | 23rd Sept | 25th Sept | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| July | 27th Sept | 29th Sept | 'Zero’ in case of Nil Returns and Rs. 500/- in case of other than Nil Return |
| August | 1st October | 3rd October | Not Applicable |
* 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: Taxpayers who are yet to file Form 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 would be capped at Rs 500 per return.