Conditional waiver of late fees & Interest for delay in furnishing GSTR-3B, based on aggregate turnover in the preceding previous year.
|
Conditional waiver of late fee & Interest for delay in furnishing FORM GSTR-3B, based on aggregate turnover in the preceding previous year.
Notification No. 31 & 32/2020 – Central Tax |
||||
|---|---|---|---|---|
| Turnover Criteria | Periods | Interest | Late Fees | Condition If GSTR-3B is filed |
| More than 5Cr |
Feb-2020
Mar-2020
Apr-2020
|
Nil-up to 15 days from the due date
|
0.00
|
on or before 24/06/2020
|
|
9% after 15Days
|
||||
| More than 1.5Cr and up to 5Cr |
Feb-2020
Mar-2020
|
Nil
|
0.00
|
on or before 29/06/2020
|
|
Apr-2020
|
Nil
|
0.00
|
on or before 30/06/2020
|
|
| Up to 1.5 crores |
Feb-2020
|
Nil
|
0.00
|
on or before 30/06/2020
|
|
Mar-2020
|
Nil
|
0.00
|
on or before 03/07/2020
|
|
|
Apr-2020
|
Nil
|
0.00
|
on or before 06/07/2020
|
|
|
Please note due dates for the given periods are not extended only given conditional waiver
|
||||
|
If GSTR-3B not filed on or before dates mentioned above Interest at 18% p.a. shall be charged from the due date of return, till the date on which the return is filed. In addition, regular late fee shall also be leviable for such delay along with liability for penalty.
|
||||
Covid-19 relief notifications under GST: Get here
Further Conditional waiver : read here
