Relief in late fee to Taxpayers filing Form GSTR-3B (Latest Notification dated 30.06.2020)


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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 periodNo Late fees if return filed on or beforeMaximum Late fees if return is filed upto 30.09.2020 (Notification No. 57/2020)
February24th June'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
March24th June'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
April24th June'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
May27th June'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
June20th July'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
July20th 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 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)*(For Group A & B States) Maximum Late fees if return is filed upto 30.09.2020 (Notification No. 57/2020)
February30th June30th June'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
March03rd July05th July'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
April06th July09th July'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
May12th Sept15th Sept'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
June23rd Sept25th Sept'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
July27th Sept29th Sept'Zero’ in case of Nil Returns
and
Rs. 500/- in case of other than Nil Return
August1st October3rd OctoberNot 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.


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