GSTR 3B Late Fee Summary | |||||
Sr.No. | Class of Registered persons(ATO of Previous Year) | Tax Period | No late fee if filed within | Late Fee per return if Filed Within(Rs.500) | |
1 | More than Rs.5 Crore | Feb-20 | 24.06.2020 | 30.09.2020 | |
Mar-20 | 24.06.2020 | 30.09.2020 | |||
Apr-20 | 24.06.2020 | 30.09.2020 | |||
May-20 | 27.06.2020 | 30.09.2020 | |||
Jun-20 | 20.07.2020 | 30.09.2020 | |||
Jul-20 | 20.08.2020 | 30.09.2020 | |||
2 | Below Rs.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 Advertisement
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Feb-20 | 30.06.2020 | 30.09.2020 | |||
Mar-20 | 03.07.2020 | 30.09.2020 | |||
Apr-20 | 06.07.2020 | 30.09.2020 | |||
May-20 | 12.09.2020 | 30.09.2020 | |||
Jun-20 | 23.09.2020 | 30.09.2020 | |||
Jul-20 | 27.09.2020 | 30.09.2020 | |||
Aug-20 | 01.10.2020 | – | |||
No late fee for Nil GSTR 3B | |||||
3 | Below Rs.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 | ||||
Feb-20 | 30.06.2020 | 30.09.2020 | |||
Mar-20 | 05.07.2020 | 30.09.2020 | |||
Apr-20 | 09.07.2020 | 30.09.2020 | |||
May-20 | 15.09.2020 | 30.09.2020 | |||
Jun-20 | 25.09.2020 | 30.09.2020 | |||
Jul-20 | 29.09.2020 | 30.09.2020 | |||
Aug-20 | 03.10.2020 | – | |||
No late fee for Nil GSTR 3B | |||||
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