Notification No. 52/2020 – Central Tax dated the 24th June, 2020 | CONDITIONAL WAIVER OF LATE FEE FOR DELAYED FILING OF GSTR 3B

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 

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