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|
You May Also Refer: Chart showing waiver of interest and late fee for GST