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Question ID : 40862

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.

Posted by Prasen Pal on Oct 08, 2020

Filed Under GST

Answer ID : 81262

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

Posted by Hari Beldona on Aug 28, 2021