Compendium for GSTR-3B Late Fees as per various Notifications (HAPPY GST SERIES -05) BY CA RAJENDER ARORA
Tracking the Late Fees Notifications history for GSTR-3B
S.No
. Notification Explanation
1 28/2017 dated 01-09-2017 Rescinded by NN-76/2018 dated 31-12-2018
2 50/2017 dated 24-10-2017 Rescinded by NN-76/2018 dated 31-12-2018
3 64/2017 dated 15-11-2017 Rescinded by NN-76/2018 dated 31-12-2018
4 76/2018 dated 31-12-2018
Principal Notification of Late Fees Under Sec. 47 of the CGST Act'2017
1. Main Para: For taxpayer's other than filling NIL return, late fees shall be Rs.
25/day (Both CGST & SGST)
2. 1st Proviso: For taxpayer's filling NIL return, late fees shall be Rs. 10/day
(Both CGST & SGST)
3. 2nd Proviso: Waiver of late fees if July'2017 to Sept' 2018 return filled
between 22-Dec-2018 to 31-03-2019
5 32/2020 dated 03-04-2020
Amendment was carried to the Principal Notification 76/2020, 3rd Proviso to
the said NN issued wherein late fees waiver was given for Feb' 2020 to April'
2020 tax period if filled after due dates but before dates as specified in the
table inserted. The said table was replaced by NN-52/2020 dated 24-06-2020
with another table (hereinafter referred as "Specified due date table") which is
mentioned in Annexure below.
6 57/2020 dated 30-06-2020
This is also amendment to the Principal Notification 76/2020, 4th & 5th Proviso
to the said NN issued wherein :
1. 4th Proviso: If return filled after date specified in 3rd Proviso but upto
30/09/2020
a. For NIL Return-No Late Fees
b. For Others- Max. Rs. 250/ month (Both CGST & SGST)
2. 5th Proviso: For Taxpayer above 5 Cr. turnovers. for tax period May'
2020 to July 2020 who files return after due date but upto 30/09/2020
a. For NIL Return-No Late Fees
b. For Others- Max. Rs. 250/ month (Both CGST & SGST)
7 52/2020 dated 24-06-2020
This is also amendment to the Principal Notification 76/2020, 6th & 7th Proviso
to the said NN issued wherein:
If return filled between 01/07/2020 to 30/09/2020 for tax period July' 2017 to
Jan' 2020
1. 6th Proviso-For Others- Max. Rs. 250/ month (Both CGST & SGST)
2. 7th Proviso-For NIL Return-No Late Fees
Amendment was carried to the Notification 32/2020, 3rd Proviso to the said
NN issued wherein late fees waiver was given for Feb' 2020 to July' 2020 tax
period if filled after due dates but before dates as specified in the table
inserted.
Note:
Annexure-Specified Due date table for GSTR-3B
Period Category-1* Category-2** Category-3***
February 2020 24-06-2020 30-06-2020 30-06-2020
March 2020 24-06-2020 03-07-2020 05-07-2020
April 2020 24-06-2020 06-07-2020 09-07-2020
May 2020
No Specified Date
12-09-2020 15-09-2020
June 2020 23-09-2020 25-09-2020
July 2020 27-09-2020 29-09-2020
*Category-1:For Taxpayer having turnover above 5 Crores for all states
**Category-2:For Taxpayer having turnover upto 5 Crores having principal place of business at
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana,
Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
Andaman and Nicobar Islands or Lakshadweep.
***Category-3:For Taxpayer having turnover upto 5 Crores having principal place of business at
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal
Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha,
the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.
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