GST: Delhi Govt waives off Late Fee for late furnishing of GSTR-3B [Read Notification]

The Delhi Government vide Notification No 52/2020- State Tax dated 19.11.2020, has provided one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

The notification seeks to amend the Notification No. 76/2018– State Tax, dated the 03.09.2019.

For ready reference of our readers the implications / reliefs provided by Notification No 52/2020- State Tax dated 19.11.2020 are as under:

a) Reduced late fee of Rs 500 per GSTR-3B return for months July, 2017 to January,2020

Late fee payable for a tax period, shall stand waived which is in excess of an amount of Rs 250/- i.e. total Rs 500/- (SGST + CGST) for the registered person who failed to furnish GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes it from 01.07.2020 to 30.09.2020.

b) Zero late fee for NIL GSTR-3B return for months July, 2017 to January,2020

Where the total amount of tax payable in GSTR 3B is nil, the total amount of late fee payable for a tax period 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 it from 01.07.2020 to 30.09.2020.

c) Zero late fee if GSTR-3B for periods Feb, 2020 to July, 2020 filed by following waiver deadlines:

Notes: 

1.In case GSTR-3B is not filed by above dates, full late fee for the delayed period from the due date shall be payable.

2.Due date for filing of GSTR-3B for tax payers having aggregate turnover upto Rs 5 Cr has been extended to 01.10.2020 and 03.10.2020 for Group A and B States respectively vide Notification No. 54/2020-Central tax dated 24.06.2020. Thus late fee shall apply thereafter.

*Taxpayers whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep.

**Taxpayers 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, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi.

It may be noted that above Notification is in line with Notification No. 52/2020- Central Tax dated 24.06.2020 and accordingly the State Notification now been issued is effective from 26.06.2020.

READ / DOWNLOAD NOTIFICATION

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Frah Saeed

Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.