{"id":6423,"date":"2020-07-03T12:48:10","date_gmt":"2020-07-03T07:18:10","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=6423"},"modified":"2022-01-11T18:32:06","modified_gmt":"2022-01-11T13:02:06","slug":"gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/","title":{"rendered":"GST: Late fee capped at Rs. 500\/- for each GSTR-3B Return"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e44b75aa8fb\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e44b75aa8fb\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#GST_Late_fee_capped_at_Rs_500-_for_each_GSTR-3B_Return_waives_off_late_filing_fee\" title=\"GST: Late fee capped at Rs. 500\/- for each GSTR-3B Return &amp; waives off late filing fee\u00a0\">GST: Late fee capped at Rs. 500\/- for each GSTR-3B Return &amp; waives off late filing fee\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#Experts_say_that_Late_fee_relief_to_non-filers_of_GST_returns_will_aid_small_businesses_and_boost_revenue\" title=\"Experts say that Late fee relief to non-filers of GST returns will aid small businesses and boost revenue.\">Experts say that Late fee relief to non-filers of GST returns will aid small businesses and boost revenue.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#GST_UPDATE_GST_mismatch_between_GSTR-1_and_GSTR_-3B\" title=\"GST UPDATE : GST mismatch between GSTR-1 and GSTR -3B.\">GST UPDATE : GST mismatch between GSTR-1 and GSTR -3B.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#Summary_of_Important_Due_date_of_July_and_Aug_2020\" title=\"Summary of Important Due date of July and Aug 2020\">Summary of Important Due date of July and Aug 2020<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#a_common_mistake_is_done_while_filing_GSTR-1\" title=\"a common mistake is done while filing GSTR-1\">a common mistake is done while filing GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#Blocking_the_E-way_bill_creation_system_if_fails_to_file_GSTR-3B\" title=\"Blocking the E-way bill creation system if fails to file GSTR-3B\">Blocking the E-way bill creation system if fails to file GSTR-3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#Extension_of_the_due_date_of_GSTR-1\" title=\"Extension of the due date of GSTR-1\">Extension of the due date of GSTR-1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/gst-late-fee-capped-at-rs-500-for-each-gstr-3b-return-and-waives-off-late-fee-on-late-gst-return-filing\/#E-invoice_details_are_auto-populated_in_the_respective_GSTR-1\" title=\"E-invoice details are auto-populated in the respective GSTR-1\">E-invoice details are auto-populated in the respective GSTR-1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h3><a style=\"font-size: 16px;\" href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GST-Late-fee-capped-at-Rs-500-for-each-GSTR-3B-Return-and-waives-off-late-fee-on-late-GST-return-filing.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6424\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GST-Late-fee-capped-at-Rs-500-for-each-GSTR-3B-Return-and-waives-off-late-fee-on-late-GST-return-filing.jpg\" alt=\"www.carajput.com;GST No late Fees\" width=\"834\" height=\"477\" \/><\/a><\/h3>\n<p>www.carajput.com; GST No late Fees<\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_Late_fee_capped_at_Rs_500-_for_each_GSTR-3B_Return_waives_off_late_filing_fee\"><\/span><span style=\"color: #000080;\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/application-of-gst-on-contribution-by-rwa-members\/\">GST<\/a>: Late fee capped at Rs. 500\/- for each GSTR-3B Return &amp; waives off late filing fee\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>For each <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-3B return<\/a>, a late fee of Rs. 500\/- is capped.<\/p>\n<p>In the perspective of the GST taxpayers&#8217; massive relief the government has chosen to limit, on the basis of the condition that such GSTR-3B reports are filed prior to 30 September 2020, a late maximum fee of Form GSTR-3B to Rs 50\/- (only 500) by tax return for the tax period July 2017 to July 2020.<\/p>\n<p>Notice was provided to include zero late fees if no tax liability exists; and if there is any tax liability, the <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GSTR-3B returns<\/a> filed by 30 September 2020 will be subject to a maximum late fee of Rs. 500 for such returns.<\/p>\n<figure id=\"attachment_12398\" aria-describedby=\"caption-attachment-12398\" style=\"width: 1066px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-12398\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee.jpg\" alt=\"GSTN 3B late fee\" width=\"1066\" height=\"369\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee.jpg 1066w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee-300x104.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee-1024x354.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee-768x266.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/07\/GSTN-3B-late-fee-800x277.jpg 800w\" sizes=\"(max-width: 1066px) 100vw, 1066px\" \/><\/a><figcaption id=\"caption-attachment-12398\" class=\"wp-caption-text\">GSTN 3B late fee<\/figcaption><\/figure>\n<p>Thanks to further flexibility in the deferred fee paid for tax periods between May 2020 and July 2020, numerous representations have been issued.<\/p>\n<p>In order to clean up past pendency of returns between July 2017 and January 2020, relief has been issued for February 2020 of April 2020 in addition to previously granted.<\/p>\n<p>In addition, the design and implementation of a standard late payment are easier on an automated common portal.<\/p>\n<p>The late fee for the return is only limited to Rs. 500\/- if it is filed before 30 September 2020.<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8159\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg\" alt=\"www.carajput.com;GSTR-4 Late Fees\" width=\"882\" height=\"479\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN.jpg 600w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/LATE-FEES-ON-GSRT-4-REDUCED-FOR-DELAYED-FILING-COMPOSITION-DEALER-RETURN-300x163.jpg 300w\" sizes=\"(max-width: 882px) 100vw, 882px\" \/><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Experts_say_that_Late_fee_relief_to_non-filers_of_GST_returns_will_aid_small_businesses_and_boost_revenue\"><\/span><span style=\"color: #ff0000;\">Experts say that Late fee relief to non-filers of GST returns will aid small businesses and boost revenue.<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The GST Council, chaired by finance minister Nirmala Sitharaman and made up of state ministers, agreed to introduce an amnesty scheme to give taxpayers respite from late fees for pending returns.<\/p>\n<p>For those taxpayers who did not have any tax burden, the late fine for non-furnishing of GSTR-3B from July 2017 to April 2021 has been restricted at Rs 500 per return.<\/p>\n<p>GST Taxpayers who owe money will be penalised a maximum of Rs 1,000 in late fines if their returns are not filed by August 31, 2021.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"GST_UPDATE_GST_mismatch_between_GSTR-1_and_GSTR_-3B\"><\/span><span style=\"color: #000080;\"><strong>GST UPDATE : GST mismatch between GSTR-1 and GSTR -3B.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Under Section 75(12) relief to taxpayers in case tax officer takes &#8220;reasonable time&#8221; to explain GST mismatch between GSTR-1 and GSTR -3B.<\/li>\n<li>Follow up with your suppliers to ensure that they file GSTR-1 by the Timeline due date otherwise GST input tax credit would be denied due to implementation of under Section 16(2)(aa).<\/li>\n<li>New interest calculator feature has been added In GSTR-3B.<\/li>\n<li>The appropriate interest applicable, if any, on the tax due declared in the GSTR-3B for a specific tax period shall be determined after the GSTR-3B has been filed. These were auto-populated in the GSTR-3B&#8217;s Table-5.1 for the next tax period.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Summary_of_Important_Due_date_of_July_and_Aug_2020\"><\/span><a href=\"https:\/\/carajput.com\/publications\/all-the-important-due-date-of-taxation-compliance-under-the-july-and-aug-2020.pdf\" data-cke-saved-href=\"https:\/\/carajput.com\/publications\/all-the-important-due-date-of-taxation-compliance-under-the-july-and-aug-2020.pdf\">Summary of Important Due date of July and Aug 2020<\/a><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8413\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725-1-1024x725.jpg\" alt=\"www.carajput.com; Prosecution in GST\" width=\"824\" height=\"583\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725-1.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725-1-300x212.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/PROSECUTION-IN-GST_page-0001-1024x725-1-768x544.jpg 768w\" sizes=\"(max-width: 824px) 100vw, 824px\" \/><\/a><strong>Popular Article :\u00a0<\/strong><\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"a_common_mistake_is_done_while_filing_GSTR-1\"><\/span>a <a href=\"https:\/\/carajput.com\/learn\/prevent-common-errors-when-filing-with-gstr1.html\">common mistake is done while filing GSTR-1<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Blocking_the_E-way_bill_creation_system_if_fails_to_file_GSTR-3B\"><\/span><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking the E-way bill creation system if fails to file GSTR-3B<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"Extension_of_the_due_date_of_GSTR-1\"><\/span><a href=\"https:\/\/carajput.com\/blog\/\">Extension of the due date of GSTR-1<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"E-invoice_details_are_auto-populated_in_the_respective_GSTR-1\"><\/span><a href=\"https:\/\/carajput.com\/learn\/einvoices-details-are-autopopulated-in-the-respective-gstr1-tables.html\">E-invoice details are auto-populated in the respective GSTR-1<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>www.carajput.com; GST No late Fees GST: Late fee capped at Rs. 500\/- for each GSTR-3B Return &amp; waives off late filing fee\u00a0 For each GSTR-3B return, a late fee of Rs. 500\/- is capped. In the perspective of the GST taxpayers&#8217; massive relief the government has chosen to limit, on the basis of the condition &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[8987,8988],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/6423"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=6423"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/6423\/revisions"}],"predecessor-version":[{"id":6446,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/6423\/revisions\/6446"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=6423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=6423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=6423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}