Relief in late fee to Taxpayers filing Form GSTR-3B and Form GSTR-1
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.
Late Fee Relief to Normal Taxpayers filing Form GSTR-3B:
Taxpayers having aggregate turnover > Rs. 5Cr. 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) |
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.
Late Fee Relief to Normal Taxpayers filing Form GSTR-1:
|
Tax period |
Due Date |
Waiver of late fee if return filed on |
|
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 |
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.