Late fees is waived off for Nil GSTR 3B of July 17 to Jan 20, if filed between 1st July 2020 to 30 Sept 2020. In case GSTR 3B having liability, late fees will be restricted to Rs. 250 only. For return period Feb 20 to July 20 late fees will be waived off if returns are filed within specified dates | GST Notification 52/2020

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
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Mandeep Kulkarni

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