GSTR 3B Due Date Extension / late fee Waiver
Government has extended dates
for GST filings as notified vide Not. No. 52 & 54/2020 dt 24.06.2020
and Not. No 57/2020-CT dated 30.06.2020.
For
Normal Taxpayers filing Form GSTR-3B:
Taxpayers having aggregate
turnover > Rs. 5 Cr. in preceding FY
|
Tax period |
Late
fees waived if return filed on or before |
|
February |
24th
June |
|
March |
24th
June |
|
April |
24th June |
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)* |
|
February |
30th
June |
30th
June |
|
March |
03rd
July |
05th
July |
|
April |
06th
July |
09th
July |
|
May |
12th
Sept |
15th
Sept |
|
June |
23rd
Sept |
25th
Sept |
|
July |
27th Sept |
29th Sept |
|
August |
01st Oct |
03rd Oct |
Note 1: If the registered persons
fail to furnish Form GSTR-3B returns for the tax periods (except August,2020)
according to the condition mentioned in the Table 1(a) and (b) above, but
furnish the returns till the 30th day of September, 2020, the total amount of late
fee payable shall be completely waived if the tax payable is NIL and shall be
capped at Rs 500 per return, in case of any tax liability.
Note 2: For the taxpayers having
an aggregate turnover of more than Rs 5 Cr. in the preceding financial year,
who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to
July, 2020, by the due date but furnish the said return till the 30th day of
September, 2020, the total amount of late fee shall be capped at Rs 500 per
return and shall stand fully waived for those taxpayers where the total amount
of tax payable in the said return is Nil.
Note 3: Taxpayers who are yet to
file Form 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 would be capped at Rs 500 per
return.
* Group A States- 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 States- 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
GSTR 1 Due Date Extension / late fee Waiver
Government has extended dates
for GST filings as notified vide Notification No. 53/2020 dt
24.06.2020. A Circular No. 141/1/2020-GST dated
24th June, 2020 has also been issued in this regard.
|
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 January to March 2020 |
30.04.2020 |
17.07.2020 |
|
Quarterly
taxpayers April to June 2020 |
31.07.2020 |
03.08.2020 |
Note: If GSTR-1 for the period
mentioned in Table above is not filed by the notified dates, late fee will
become payable from the due dates for these returns
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