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TMI BlogSeeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.X X X X Extracts X X X X X X X X Extracts X X X X ..... , dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017 Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017 , except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act, shall stand waived to the extent which is in excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before the 12th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi February, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 5th day of July, 2020 April, 2020 If return in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020. ] 5 [ Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- 6 [Table S. No. Class of registered persons Tax period Period for which late fee Waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, April, 2021 and May, 2021 Fifteen days fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons Amount (1) (2) (3) 1. Registered persons whose total amount of central tax payable in the said return is nil Two hundred and fifty Rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1 One thousand rupees 3. Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1 Two thousand and five hundred rupees ] [F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India ************ NOTES:- 1. Inserted vide NOTIFICATION No. 32/2020 Central Tax dated 03-04-2020 w.e.f. 20-03-2020 2. Substituted vide Notification No. 52/2020 Central Tax dated 24-06-2020 before it was read as TABLE Sl. No. Class of registere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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