Relaxations and Fee Waivers for GSTR-3B during COVID-19 Pandemic 2


As per latest developments, government has brought up major relaxations for filing of FORM GSTR-3B for the period from July 2017 to July 2020. Late Fee Waiver in full for nil returns or levy upto maximum of Rs 500/- for others. Recently, CBIC has issued two notifications which provides the detail of these relaxations.

In this article, we will discuss about all these relaxations for GSTR-3B.

One Time Amnesty Scheme for Non-Filers

For the period from July 2017 to January 2020

In the recent 40th ‘GST Council meeting’ held on 12th June 2020, it was decided to provide one time opportunity to clean up pending GSTR-3B returns for all the registered persons without paying any late fee for nil filers. It was further decided to cap maximum fee of Rs 500/- per tax period if there is any tax liability in that tax period.

In Notification No. CGST-52/2020 dated 24/06/2020, following proviso are inserted to provide following relaxations:-

“Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020:

Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020.”

As per these provisos, Late fee for the tax period from July 2017 to January 2020 stand waived to Nil where tax payable is Nil.

Whereas, in case, there is any tax liability in any tax period, late fee will be Rs 250 (CGST)+Rs 250 (SGST/UTGST) = Rs 500/- (Total) for that tax period.

However, the primary condition for this opportunity is that the return must be filed within the period from 1st July, 2020 to 30th September, 2020.

It is pertinent to note here that only late fee has been waived under this Amnesty Scheme. Interest liability is still leviable @ 18% per annum.

This is the golden opportunity for all those who have not filed returns for any of above periods.


Relaxations For the period from February 2020 to July 2020

Notification No. CGST-52/2020 dated 24/06/2020 read with Notification No. CGST-57/2020 dated 30/06/2020 provides relaxations and late fee waivers for the tax period form Feb 2020 to July 2020 for GSTR-3B.

Under these notifications, Taxpayers of all over India are divided amongst three categories, which are as follows:-

  • Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year

  • Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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

  • Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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

Relaxations for Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year :-

 For February 2020, March 2020 and April 2020 :

    • If returns filed upto 24th June 2020, there is nil late fee, whether or not there is any tax liability;

    • If filed after 24th June 2020 but filed upto 30th September 2020 :-
      • Where tax payable is nil >> Late fee is Nil
      • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 500/- per tax period.

    • If filed after 30th September 2020 :-
      • Where tax payable is nil >> Late fee is Rs 20/-  per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.
      • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.

For May 2020, June 2020 and July 2020 :

    • If filed after due date but filed upto 30th September 2020 :-
      • Where tax payable is nil >> Late fee is Nil
      • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 500/- per tax period.

    • If filed after 30th September 2020 :-
      • Where tax payable is nil >> Late fee is Rs 20/-  per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.
      • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.

Relaxations for filing GSTR-3B for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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 fee is nil where returns in Form GSTR-3B for the respective tax periods filed by below mentioned date(s) :-

For Tax period February 2020 : If filed upto 30th June, 2020

For Tax period March 2020 : If filed upto 3rd July, 2020

For Tax period April 2020 : If filed upto 6th July, 2020

For Tax period May 2020 : If filed upto 12th September, 2020

For Tax period June 2020 : If filed upto 23rd September, 2020

For Tax period July 2020 : If filed upto 27th September, 2020

  • If filed after above mentioned date(s) but filed upto 30th September 2020 :-
    • Where tax payable is nil >> Late fee is Nil
    • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 500/- per tax period.

  • If filed after 30th September 2020 :-
    • Where tax payable is nil >> Late fee is Rs 20/-  per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.
    • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.

Relaxations for filing GSTR-3B for Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the 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 fee is nil where returns in Form GSTR-3B for the respective tax periods filed by below mentioned date(s) :-

For Tax period February 2020 : If filed upto 30th June, 2020

For Tax period March 2020 : If filed upto 5th July, 2020

For Tax period April 2020 : If filed upto 9th July, 2020

For Tax period May 2020 : If filed upto 15th September, 2020

For Tax period June 2020 : If filed upto 25th September, 2020

For Tax period July 2020 : If filed upto 29th September, 2020

  • If filed after above mentioned date(s) but filed upto 30th September 2020 :-
    • Where tax payable is nil >> Late fee is Nil
    • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 500/- per tax period.

  • If filed after 30th September 2020 :-
    • Where tax payable is nil >> Late fee is Rs 20/-  per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.
    • Where some amount of tax payable >>  Late fee is Rs 50/- per day calculated from the day next to due date subject to maximum Rs 10,000/- per tax period.

These are the relaxations being given in the times of COVID-19 Pandemic. Read full text of notifications related to 3B Late fee waiver:-

CGST-76/2018

CGST-32/2020

CGST-52/2020

CGST-57/2020


Refer our other article on due dates of GSTR-3B for each tax period :- GSTR-3B Calendar and Late filing fee


Leave a comment

Your email address will not be published. Required fields are marked *

2 thoughts on “Relaxations and Fee Waivers for GSTR-3B during COVID-19 Pandemic