GST Notification 52/2020-Central Tax ,dt. 24-06-2020
- Late fees is waived off on GSTR 3B for tax period Feb, Mar and April 2020 for all the taxpayers, if filed with specified due dates
- Late fees is waived off on GSTR 3B for tax period May, June and July 2020 only for taxpayers having turnover upto 5Cr., if filed within specified due dates
- Maximum late fees is capped to Rs. 250 for taxpayer who failed to file GSTR 3B for July, 2017 to January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September, 2020
- However, Late fees is fully waived for taxpayer who failed to file Nil GSTR 3B for July, 2017 to January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September, 2020