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Govt Suspends Late Fee for Taxpayers Who Failed to File GST 3B Return

The Delhi Government has issued a notification informing that the registered persons who failed to file their returns in FORM GSTR-3B by the due date for the months of July 2017 to January 2020 will not have to pay a GST late fee Check out due dates of payment under GST for general and composition taxpayers in India. We have included penalty charges on late payment with interest. The notification was issued as an amendment to the Notification No. 76/2018– State Tax issued earlier on September 3, 2019.

Delhi Govt Waives Off GST Late Fee

According to the notification, the waiver is applicable for taxpayers who have an aggregate turnover of more than rs 5 crores in the previous financial year and have filed returns in FORM GSTR-3B 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 for the tax period of Feb 2020, March 2020 and April 2020 by the due date of 24 June, 2020.

Taxpayers who have an aggregated turnover of rs 5 crore or less in the previous financial year and have their principal place of business in the States of Chhattisgarh, Madhya Pradesh, Goa, Kerala, Tamil Nadu, Gujarat, Maharashtra, Karnataka, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep should file the return in FORM GSTR-3B for February 2020; March 2020; April 2020; May 2020; June 2020; July 2020 tax periods on or before the respective due dates, which are 30 June 2020; 3 July 2020; 6 July 2020; 12 September 2020; 23 September 2020; and 27 September 2020 respectively.

On the other hand, taxpayers who have an aggregated turnover of rs 5 crore or less in the previous financial year and have their principal place of business in the States of Himachal Pradesh, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Punjab, Uttarakhand, Haryana, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Orissa or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi should file the return in the return in FORM GSTR-3B for February 2020; March 2020; April 2020; May 2020; June 2020; July 2020 tax periods is filed on or before the respective due dates, which are 30 June, 2020; 5 July, 2020; 9 July, 2020; 15 September, 2020; 25 September, 2020 and 29 September, 2020 respectively.

All the taxpayers who have not filed their GSTR-3B returns by the 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 for the months of July 2017 to January 2020 will not have to pay a late fee for the tax period, which is in excess of Rs 250 per person, only if they file the said return between 01st day of July 2020 to 30th day of September 2020.

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Atul Mittal
Atul is a professional content writer with specialisation in business and marketing content. I have been writing tax articles and news for about two years now and have good experience in GST and income tax domains. View more posts
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20 thoughts on "Govt Suspends Late Fee for Taxpayers Who Failed to File GST 3B Return"

  1. Late fees should be waived due to this a small business man has not interest to carryon his business and he wants to start his business without GST registration. so I suggest it that if late fees waived off for filing gst return tax may collect by a businessman smoothly.

  2. I have failed to file since April 2020 till date as the CA who was doing all these procedures, expired on August 2020. Then he (son) promised me that he will clear all the matters. But after some days, he told me that my GST No. has been cancelled due to late submission. He was trying to get revocation, but somehow may be due to his unawareness it does not happen. Afterwards, I have approached another CA and he was helping to clear, but till now the Late fee is increased up to 85000. Mine is a single person handling business with less than 3 lac profit a year. I have only one option to close the business now if not getting any waiver. Any suggestion?

    1. wait for 28/05/2021 11.00AM 43rd GST COUNCIL MEETING HELD EVERYONE WAITING FOR RELAXATION.IT MAY BE ANOUNCED.

  3. Sir, Maine Feb’2018 me registration kiya tha aur finance nahi mila to aug’2018 me cancellation ka application successfully submit kar diya.aur abhi Jan2021 se mujhe sms aur mail aa rahe hai GSTR-3B flie pending hai aise.Maine check karvaya to mera account active show kar raha hai.
    Main to private company job karta hu. koi penualty ya charge nahi bhar sakta. Mujhe kya karna chahiye sir?Plz help

      1. Sir,

        I have visited the GST local office regarding the cancellation of Registration on 8th Feb 2021. They are confirmed my cancellation will be done within 1 week, but still, now it is not done.

  4. Is there any procedure to apply waiver of Late Fee, Interest, Penalty for delayed filing fo GSTRB nil returns & small firms who just started in august2020 registered with MSME?

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