Interest and Late Fee on late filing of FORM GSTR-3B
Relief for Taxpayers having an Aggregate Turnover of up to INR 5 Crore in the Preceding Financial Year
Principal Place of Business: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
| Return Period | Returns to be Filed By The Dates | Late Fees & Interest to Be Charged |
| Feb 2020 | If filed on or before 30th June 2020 (extended due date) | NIL (Up to 30th June 2020) |
| Feb 2020 | If filed after 30th June 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 1st July 2020 till 30th September 2020) |
| Feb 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| Feb 2020 | If filed on or before 30th June 2020 | Late Fees – NIL |
| March 2020 | If filed on or before 3rd July 2020 (extended due date) | NIL (Up to 3rd July 2020) |
| March 2020 | If filed after 3rd July 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 4th July 2020 till 30th September 2020) |
| March 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| March 2020 | If filed on or before 3rd July 2020 | Late Fees – NIL |
| April 2020 | If filed on or before 6th July 2020 (extended due date) | NIL (Up to 6th July 2020) |
| April 2020 | If filed after 6th July 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 7th July 2020 till 30th September 2020) |
| April 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| April 2020 | If filed on or before 6th July 2020 | Late Fees – NIL |
| May 2020 | If filed on or before 12th September 2020 (extended due date) | NIL (Up to 12th September 2020) |
| May 2020 | If filed after 12th September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 13th September 2020 till 30th September 2020) |
| May 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| May 2020 | If filed on or before 12th September 2020 | Late Fees – NIL |
| June 2020 | If filed on or before 23rd September 2020 (extended due date) | NIL (Up to 23rd September 2020) |
| June 2020 | If filed after 23rd September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 24th September 2020 till 30th September 2020) |
| June 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| June 2020 | If filed on or before 23rd September 2020 | Late Fees – NIL |
| July 2020 | If filed on or before 27th September 2020 (extended due date) | NIL (Up to 27th September 2020) |
| July 2020 | If filed after 27th September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 28th September 2020 till 30th September 2020) |
| July 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| July 2020 | If filed on or before 27th September 2020 | Late Fees – NIL |
| August 2020 | If filed on or before 1st October 2020 (extended due date) | Interest & Late Fee – NIL |
Principal Place of Business: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
| Return Period | Returns to be Filed By The Dates | Late Fees & Interest to Be Charged |
| Feb 2020 | If filed on or before 30th June 2020 (extended due date) | NIL (Up to 30th June 2020) |
| Feb 2020 | If filed after 30th June 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 1st July 2020 till 30th September 2020) |
| Feb 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| Feb 2020 | If filed on or before 30th June 2020 | Late Fees – NIL |
| March 2020 | If filed on or before 5th July 2020 (extended due date) | NIL (Up to 5th July 2020) |
| March 2020 | If filed after 5th July 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 6th July 2020 till 30th September 2020) |
| March 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| March 2020 | If filed on or before 5th July 2020 | Late Fees – NIL |
| April 2020 | If filed on or before 9th July 2020 (extended due date) | NIL (Up to 9th July 2020) |
| April 2020 | If filed after 9th July 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 10th July 2020 till 30th September 2020) |
| April 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| April 2020 | If filed on or before 9th July 2020 | Late Fees – NIL |
| May 2020 | If filed on or before 15th September 2020 (extended due date) | NIL (Up to 15th September 2020) |
| May 2020 | If filed after 15th September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 16th September 2020 till 30th September 2020) |
| May 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| May 2020 | If filed on or before 15th September 2020 | Late Fees – NIL |
| June 2020 | If filed on or before 23rd September 2020 (extended due date) | NIL (Up to 23rd September 2020) |
| June 2020 | If filed after 25th September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (From 26th September 2020 till 30th September 2020) |
| June 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| June 2020 | If filed on or before 29th September 2020 | Late Fees – NIL |
| July 2020 | If filed on or before 29th September 2020 (extended due date) | NIL (Up to 29th September 2020) |
| July 2020 | If filed after 29th September 2020 but on or before 30th September 2020 (further extension of due date) | Interest at the rate of 9% (For 30th September 2020) |
| July 2020 | If filed after 30th September 2020 (after the extended due date) | Interest at the rate of 18% (From 1st October 2020 till the date of payment) |
| July 2020 | If filed on or before 29th September 2020 | Late Fees – NIL |
| August 2020 | If filed on or before 3rd October 2020 (extended due date) | Interest & Late Fee – NIL |
Also Read: Key Decisions Taken in the 40th GST Council meet amidst COVID19
Relief for Taxpayers having an Aggregate Turnover of more than INR 5 Crore in the Preceding Financial Year
| Return Period | Returns to be Filed By The Dates | Interest to Be Charged |
| Feb 2020 | If filed on or before 20th March, 2020 (due date) | NIL (Up to 20th March 2020) |
| Feb 2020 | If filed after 20th March 2020 but on or before 4th April 2020 (within 15 days from due date) | NIL (From 21st March 2020 till 4th April 2020) |
| Feb 2020 | If filed after 4th April 2020 but on or before 24th June 2020 (extended due date) | Interest at the rate of 9% (From 5th April 2020 till 24th June 2020) |
| Feb 2020 | If filed after 24th June 2020 (after the extended due date) | Interest at the rate of 18% (From 25th June 2020 till the date of filing) |
| March 2020 | If filed on or before 20th April, 2020 (due date) | NIL (Up to 20th April 2020) |
| March 2020 | If filed after 20th April 2020 but on or before 5th May 2020 (within 15 days from due date) | NIL (From 21st April 2020 till 5th May 2020) |
| March 2020 | If filed after 5th May 2020 but on or before 24th June 2020 (extended due date) | Interest at the rate of 9% (From 6th May 2020 till 24th June 2020) |
| March 2020 | If filed after 24th June 2020 (after the extended due date) | Interest at the rate of 18% (From 25th June 2020 till the date of filing) |
| April 2020 | If filed on or before 20th May, 2020 (due date) | NIL (Up to 20th June 2020) |
| April 2020 | If filed after 20th May 2020 but on or before 4th June 2020 (within 15 days from due date) | NIL (From 21st June 2020 till 4th June 2020) |
| April 2020 | If filed after 4th June 2020 but on or before 24th June 2020 (extended due date) | Interest at the rate of 9% (From 5th June 2020 till 24th June 2020) |
| April 2020 | If filed after 24th June 2020 (after the extended due date) | Interest at the rate of 18% (From 25th June 2020 till the date of filing) |
| Return Period | Returns to be Filed By The Dates | Late Fees to Be Charged |
| Feb 2020 | If filed on or before 24th June 2020 | NIL |
| March 2020 | If filed on or before 24th June 2020 | NIL |
| April 2020 | If filed on or before 24th June 2020 | NIL |
| May 2020 | If filed after 20th June, 2020 but on or before 27th June 2020 (extended due date) | NIL |
Relief for All Taxpayers
Late Fee for non-furnishing FORM GSTR-3B for the tax period from July 2017 to January 2020 shall be capped or waived only when returns for such period is furnished between 01.07.2020 to 30.09.2020
| Tax Liability | Late Fees to be paid |
| There is no tax liability | NIL |
| There is tax liability | Maximum Late fee capped at Rs.500 per return per month |
Note: There will be a waiver of late fees (interest liability continues) only if the return is filed between the period 1.07.2020 to 30.09.2020.
ITC cannot be claimed for the returns filed for the period from July 2017 to March 2019. However, ITC for the returns filed for the period from April 2019 to January 2020 can be claimed up to September 30 2020.
Late Fees on Late Filing of FORM GSTR-1
| Return Period (Monthly) | Returns to be filed by the dates prescribed below | Late Fees to be charged |
| March 2020 | If filed by 10th July 2020 | NIL |
| April 2020 | If filed by 24th July 2020 | NIL |
| May 2020 | If filed by 28th July 2020 | NIL |
| June 2020 | If filed by 5th August 2020 | NIL |
| Return Period (Quarterly) | Returns to be filed by the dates prescribed below | |
| January to March 2020 | If filed by 17th July 2020 | NIL |
| April to June 2020 | If filed by 3rd August 2020 | NIL |
Note: The quantum of Late Fee leviable for late filing of GSTR-3B after the extended due dates shall be as per Section 47 of the CGST ACT, 2017 as undermentioned from the original due date till the date of payment:
CASE I: When there is no liability to be paid (NIL Liability)
- INR 20 for every day during which such failure continues
CASE II: When there is liability to be paid
- INR 50 for every day during which such failure continues
Relevant Notifications
Notification No. 51/2020 – Central Tax dated 24th June, 2020
Notification No. 52/2020 – Central Tax dated 24th June, 2020
Notification No. 53/2020 – Central Tax dated 24th June, 2020
Notification No. 54/2020 – Central Tax dated 24th June, 2020
Notification No. 76/2018 – Central Tax dated31st December, 2018
Relevant Circulars
Circular No. 141/11/2020 – GST dated 24th June, 2020
Relevant Sections of the CGST Act, 2017
Section 37 of the CGST Act, 2017
Section 39 of the CGST Act, 2017
Section 47 of the CGST Act, 2017
Section 50 of the CGST Act, 2017
