Question ID :
Late Fee applicability for nil GSTR3B
I have a nil return to be file in GSTR 3B for July’2020 which I did not file till date. In this case would there be any late fee levy? If yes, would it be calculated from 29-Sep’2020 till the date of filing of return (vide notif. 52/2020) or the liability of late fee would be calculated from the original due date of filing of the GSTR3B i.e. from 25-Aug-2020 till the date of filing of the GSTR3B at the rate of INR 20 per day. Kindly suggest and guide. Thanks a lot in advance.
Answer ID :
Oct 08, 2020
The taxpayer would get concession in the late fee payable under the GST Amnesty scheme. The maximum late fee is restricted to Rs. 1,000/- per Return (CGST 500+SGST500) for GSTR-3B with any tax with any tax liability other than aa nil GSTR-3B filing
Hari Beldona on
Aug 28, 2021