CONDITIONAL WAIVER OF LATE FEE FOR DELAYED FILING OF GSTR 3B
Conditional waiver of late fee payable for delayed filing of return in Form GSTR 3B has been provided for various classes of tax payer for different tax period
Late fee payable for delayed filing of GSTR 3B shall stand waived off on the conditions that GSTR 3B for specified class of taxpayer is filed on or before the date as prescribed, the summary of which is as under:
| Category of Taxpayers | Tax period | Conditional due date for GSTR 3B filing for late fee waiver |
| Tax Payers having turnover above Rs 5 Crores during the previous financial year | February 2020 ~ April 2020 | 24.06.2020 |
| Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year,
whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep |
February 2020 | 30.06.2020 |
| March 2020 | 03.07.2020 | |
| April 2020 | 06.07.2020 | |
| May 2020 | 12.09.2020 | |
| June 2020 | 23.09.2020 | |
| July 2020 | 27.09.2020 | |
| Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year,
whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi |
February 2020 | 30.06.2020 |
| March 2020 | 05.07.2020 | |
| April 2020 | 09.07.2020 | |
| May 2020 | 15.09.2020 | |
| June 2020 | 25.09.2020 | |
| July 2020 | 29.09.2020 |
Waiver of Late fees
Amount of late fee payable under CGST Act for delayed filing of GSTR 3B for the tax period July 2017 ~ January 2020 shall be capped at maximum of INR 250/- per return (250 under CGST Act and 250 under SGST Act) where such return has not been furnished by the due date but is furnished between the period July 01, 2020 ~ September 30, 2020.
Where the tax payable in the said return is Nil, there shall be no late fee liability in respect of such delayed filing of return.
Notification No. 52/2020 – Central Tax dated the 24th June, 2020
(Disclaimer: The entire contents of this document have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation. Although care has been taken to ensure the accuracy, completeness and reliability of the information provided. Neither Author nor Yes GST (collectively referred as we) assume no responsibility thereof. The user of the information agrees that the information is not a professional advice and is subject to change without notice. We shall not be liable for any direct, indirect, special or incidental damage resulting from, arising out of or in connection with the use of the information in any circumstances.)
Mr. Setia is a CA by Profession and expert in the field of Indirect Taxation Based in Delhi. Rich experience of over 5 year.