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.

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.