Delhi Govt Waives GSTR-3B Late Fee for Those Who Didn’t File Returns on Time

Delhi government has taken note of the Form GSTR-3B late fee to the taxpayers who fail to furnish returns by the GST due date View the due dates of GST return filing forms of GSTR 1, GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 9, GSTR 9C, etc. The dates are according to the Indian Govt announcement. Under section 128 of the Delhi Goods and Services Tax Act, 2017, the government has the power to read with section 148 of the said Act changed the notification No.76/2018-State Tax, dated the 3rd September 2019.

Under the section, the late fees payable should be waived for the tax period to the registered ones who fail to furnish the returns in Form GSTR-3B within the issued date but furnish the tax as notified.

Firstly the turnover must exceed Rs 5 crores previous financial year for taxation in February 2020, March 2020, and April 2020, a late fee will be waived off If the return in FORM GSTR-3B is furnished.

Secondly, the average turnover of the assessee of more than Rs 1.5 crores and up to Rs 5 crores in the previous financial year for the taxation period February 2020 and March 2020, the late fee will be waived off if return in Form GSTR-3B Get to know details on GST return 3B form along with the online procedure for filing return of the current financial year. We break down the form for easy understanding is furnished on or before the 29th day of June 2020.

Thirdly, the assessee whose turnover is more than rupees 1.5 crores and up to rupees five crores in the preceding financial year, for the tax period of April 2020, a late fee will be waived off if return in Form GSTR-3B is furnished on or before the 30th day of June 2020.

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Fourthly the person whose turnover is up to Rs 1.5 crores in the previous fiscal year for the tax period of February 2020 if the return in FORM GSTR-3B is furnished on or before the 30th day of June 2020, then only the late fee will be waived off.

Fifthly the person whose turnover is up to Rs 1.5 crores in the previous fiscal year for the tax period of March 2020 if the return in FORM GSTR-3B GST council decided GSTR 3B filing until March 2019 in the 27th meeting. We researched and published some interesting points that why Indian government extended GSTR 3B every time?. is furnished on or before 3th day of July 2020, then fees waive off.

Lastly, the person whose turnover is up to Rs 1.5 crores in the previous fiscal year for the tax period of April 2020 if the return in FORM GSTR-3B is furnished on or before the 6th day of July 2020, then fees gets waived off. From 20th March 2020, the declaration will come into force.