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
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