Vide earlier notification CBIC has waived late fee for tax payer with turnover above Rs. 5 crore for GSTR 3B of Feb to May, 2020 if same is filed till 24.06.2020.
Now, vide notification 57/2020, CBIC has waived late fees for GSTR 3B for the month of May to July, 2020 if same is filed till 30.09.2020 in case of Nil GST return. However in case of other GSTR 3B same shall be restricted to Rs. 500 per return (i.e. Rs. 250 CGST and Rs. 250 SGST).
Do remember, as mentioned earlier it is a conditional waiver and hence if you don’t file return till above date late fee shall be charged from original due date at original late fees.
Secondly, in addition to above the waiver of late fees as was provided to July, 2017 to Jan, 2020 return has been further extended to Feb to April, 2020 return wherein it has been said that:
“Provided also that for the class of registered persons mentioned in column (2) of the Table of the above proviso, who fail to furnish the returns for the tax period as specified in column (3) of the said Table, according to the condition mentioned in the corresponding entry in column (4) of the said Table, but furnishes the said return till the 30th day of September, 2020, the total amount of late fee payable under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of central tax payable in the said return is nil”
In the above para reference has been made to notification 76/2018 in the notification which was later amended by notification 52/2020 where it is relevant to mention that there was no third proviso or table in the first notification.
Hence, when we will take a look at second notification which amends it, wherein table has been provided which covers due date for GSTR 3B of Feb to April, 2020 for tax payer with turnover above Rs. 5 crore and Feb to June, 2020 for tax payer with turnover below Rs. 5 crore.
Thus, by looking at the above proviso we come to a conclusion that again there is a conditional waiver of late fees if the return are filed after the due date mentioned in 52/2020 but before 57/2020 and again government is helping the non-compliant and punishing the one who are compliant.
To download Notification CLICK HERE.
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