GST Late Fees Chart for GSTR 3B and GSTR 1

By | June 27, 2020
(Last Updated On: June 27, 2020)

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

25/06/2020

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:
        1. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
          Tax periodLate fees waived if return filed on or before
          Feb, 2020
          24th June, 2020
          March, 2020
          24th June, 2020
          April, 2020
          24th June, 2020
          May, 2020
          27th June, 2020 (extended date for filing)
      1. 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, 2020
        30th June, 2020
        30th June, 2020
        March, 2020
        03rd July, 2020
        05th July, 2020
        April, 2020
        06th July, 2020
        09th July, 2020
        May, 2020
        12th Sept., 2020
        15th Sept., 2020
        June, 2020
        23rd Sept., 2020
        25th Sept., 2020
        July, 2020
        27th Sept., 2020
        29th 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 2020
      11.04.2020
      10.07.2020
      April 2020
      11.05.2020
      24.07.2020
      May 2020
      11.06.2020
      28.07.2020
      June, 2020
      11.07.2020
      05.08.2020
      Quarterly taxpayers Jan to March 2020
      30.04.2020
      17.07.2020
      Quarterly taxpayers April to June 2020
      31.07.2020
      03.08.2020

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.

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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