Dear Sir/Mam, As i am having turnover less than 1 crore & registered in U.P, time limit to file GSTR-3B for March & April month is 05 & 09 July. Query- If I file GSTR-3B on or before 05 & 09 July, then whether late fees will be charged ??
Case-1 Pls tell whether Late fees is to be paid, if there is “NO TAX LIABILITY ” ??
Case-2 Pls tell whether Late fees is to be paid, if there is ” TAX LIABILITY ” ??
2) Pls tell what is the time limit to file GSTR-1 ?? Also tell applicablility of late fees , if any ??
If GSTR-3B filed before waiver due dates viz 5th and 9th July for March & April no late fee shall be charged irrespective of tax liability.
For GSTR-1 of March and April need to be filed by 10th July / 24th July, 2020 without levy of late fee. Refer to Notif No. 53/2020-CT dated 24.06.2020.
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