GSTR-3B Returns Late Fees Chart

GSTR-3B Returns Late Fees Chart CBIC [ Central Board of Indirect Taxes & Customs ], vide Notification No. 19/2021 , dated 1st June 2021, has waiv…

Reetu

Jun 7, 2021

Last update on Jun 7, 2021

GSTR-3B Returns Late Fees Chart CBIC [Central Board of Indirect Taxes & Customs], vide Notification No. 19/2021, dated 1st June 2021, has waived the late fee payable for the period July, 2017 to April 2021 if the returns are filed between 1st June 2021 and 31st August 2021. Please refer to respective State/UT Notifications for waiver of State/UT tax.

A. For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April 2021, by the due date:

Sl.No	Return in FORM GSTR-3B for the month/ quarter of	Amount of Central & State/UT tax payable in the return	If Return furnished between	Late fee payable waived in excess of (Rs)
1	July, 2017 to April, 2021	NIL	1st June, 2021 and 31st August 2021	500
2	July 2017 to April 2021	Not NIL	1st June 2021 and 31st August 2021	1000

B. For the tax period of June, 2021 onwards or the quarter ending June, 2021 onwards:

Sl.No	Class of registered persons	Late fee payable waived in excess of (Rs)
1	Registered persons whose total amount of Central Tax & State/UT tax payable in the said return is Nil	500
2	Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. 1	2,000
3	Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S. No. 1	5,000

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Reetu is a Content Writer with 4+ years of experience in GST, Income Tax, Finance, Company Law, Education and Career Related Content. She is a B.COM (Honrs.) Graduate.