There has been a lot of confusion on the late fees to be charged if FORM GSTR-3B is not filed within the extended time as notified by the GOI on the recommendations of the GST Council.
Also Read: GST Due Dates, Late Fees, Interest – COVID19 Relief
It was clarified via Notification 52/2020 – Central tax dated 30.06.2020 that the late fees to be charged for late filing of GSTR-3B in consideration of extended due dates shall be as undermentioned:
TABLE A: JULY 2017 TO JANUARY 2020
Relief for All Taxpayers | PERIOD: JULY 2017 TO JANUARY 2020 (If filed between 1st July 2020 to 30th September 2020)
| Tax Liability | Late Fees to be paid |
| No Liability | NIL |
| There is Tax Liability | Capped Rs. 500 per return per month |
TABLE B: FEBRUARY 2020 TO JULY 2020
Further it has also been clarified via Notification 57/2020 – Central tax dated 30.06.2020 about the late fees to be charged for late filing of GSTR-3B pertaining to the tax period from February 2020 to July 2020 for different classes of taxpayers.
Relief for Taxpayers having an aggregate turnover of more than INR 5 crore in the preceding financial year. Late Fees on late filing of FORM GSTR-3B
| Return Period | Returns to be filed by the dates prescribed below | Late Fees to be charged | |
| February 2020 March 2020 April 2020 | If filed on or before 24th June 2020 (extended due date) | NIL | |
| February 2020 March 2020 April 2020 | If filed after 24th June 2020 but on or before 30th September 2020 (further extension) | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| May 2020 | If filed on or before 20th June, 2020 (due date) | NIL | |
| If filed after 20th June, 2020 but on or before 27th June 2020 (extended due date) | NIL | ||
| If filed on or before 30th September 2020 (further extension) | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | ||
| June 2020 | If filed on or before 20th July, 2020 (due date) | NIL | |
| If filed on or before 30th September 2020 (extended due date) | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | ||
| July 2020 | If filed on or before 20th August, 2020 (due date) | NIL | |
| If filed on or before 30th September 2020 (extended due date) | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) |
TABLE C: FEBRUARY 2020 TO JULY 2020
Relief for Taxpayers having an aggregate turnover of up to INR 5 crore in the preceding financial year
Principal Place of Business
States of 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
Late Fees on late filing of FORM GSTR-3B
| Return Period | Returns to be filed by the dates prescribed below | Late Fees to be charged |
| February 2020 | If filed on or before 30th June 2020 | NIL |
| If filed after 30th June 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| March 2020 | If filed on or before 3rd July 2020 | NIL |
| If filed after 3rd July 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| April 2020 | If filed on or before 6th July 2020 | NIL |
| If filed after 6th July 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| May 2020 | If filed on or before 12th September 2020 | NIL |
| If filed after 12th September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| June 2020 | If filed on or before 23rd September 2020 | NIL |
| If filed after 23rd September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| July 2020 | If filed on or before 27th September 2020 | NIL |
| If filed after 27th September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) |
TABLE D: FEBRUARY 2020 TO JULY 2020
Relief for Taxpayers having an aggregate turnover of up to INR 5 crore in the preceding financial year
Principal Place of Business
States of 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
Late Fees on late filing of FORM GSTR-3B
| Return Period | Returns to be filed by the dates prescribed below | Late Fees to be charged |
| February 2020 | If filed on or before 30th June 2020 | NIL |
| If filed after 30th June 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| March 2020 | If filed on or before 5th July 2020 | NIL |
| If filed after 5th July 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| April 2020 | If filed on or before 9th July 2020 | NIL |
| If filed after 9th July 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| May 2020 | If filed on or before 15th September 2020 | NIL |
| If filed after 15th September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| June 2020 | If filed on or before 25th September 2020 | NIL |
| If filed after 25th September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) | |
| July 2020 | If filed on or before 29th September 2020 | NIL |
| If filed after 29th September 2020 but on or before 30th September 2020 | Late Fees – Capped to Max Rs.500 (There is liability) Late Fees – NIL (There is no liability) |
Note: (TABLE A, B, C, & D)
The quantum of Late Fee leviable for late filing of FORM GSTR-3B after the extended due dates (as mentioned in the above tables) shall be as per Section 47 of the CGST ACT, 2017 as undermentioned:
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
(The period for calculation of late fees if the return is not filed within the extended due dates shall be from the original due date till the date of payment.)
However, the maximum amount of late fees that shall have to be paid is now capped to INR 500.
In other words, if there is liability to be paid and the amount of late fees that has been calculated as per Section 47 of the CGST ACT, 2017 for late filing is more than INR 500, the taxpayer shall be liable to pay only INR 500. The amount in excess of INR 500 stands waived.
To sum it all the late fees on late filing of FORM GSTR-3B has been capped to max INR 500 when there is a liability to be discharged and the late fees is NIL when there is no liability to be discharged for the period from July 2017 to July 2020.
The article is based on the author’s interpretation of the GST laws taking into consideration various notifications, circulars and updates issued from time to time and shall always be read along with the relevant legal documents.
Relevant Notifications
Relevant Section of the CGST Act, 2017
Section 47 of the CGST Act, 2017
