GST Late Fees Chart for GSTR 3B and GSTR 1

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. 1. Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
      1. 1. Taxpayers having aggregate turnover > Rs. 5 Cr. in preceding FY
            

            Tax period	Late 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 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)*
         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 period	Due Date	Waiver 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.