CBIC Waved off GST Return Late Fees

CBIC vide notification no. 57/2020 dated 30.06.2020 has waived off late fees on GSTR 3B for the period of 1st July 2017 to 31st January 2020 which was Rs. 100 Rs. Per day(Rs.50 for CGST & Rs. 50 for SGST) before this notification.

So if anyone has not filed return for the above period and file GST Return between 1st July 2020 to 30th September 2020, there will be no late filing fees as below table :

Period of ReturnGST LiabilityGST Late FeesLast Date to Submit GST Return without late fees
  1st July 2017 to 31st January 2020  NIL  NIL  30/09/2020
  1st July 2017 to 31st January 2020  >ZERO  Max. Rs. 500 for Rs. 250 for CGST & Rs. 250 for SGST    30/09/2020
1st February 2020 to 31st July 2020  NILNIL30/09/2020
1st February 2020 to 31st July 2020 (For both having turnover less than and exceeding Rs. 5 Crore)>ZEROMax. Rs. 500 for Rs. 250 for CGST & Rs. 250 for SGST  30/09/2020

But unfortunately there is no any clarification on refund of GST Late fees till Now.

So Get file your pending GST Return till 30th September 2020 to avoid late fees.

Thanks

Leave a comment

I accept the Privacy Policy

Translate »