Waiver of Late Fee for Delayed Filing of GSTR-1
| Period | Conditions |
| July 2017 to November 2019 | GSTR-1 is filed after 19.12.2019 to 17.01.2020 (NN 04/2020) |
| July 2019 | GSTR-1 filed upto 20.09.2019 and turnover is more than 1.5 crores in preceding year or current year and having place of business in specified districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttrakhand (NN 41/2018) |
| July 2019 & August 2019 | GSTR-1 filed upto 11.10.2019 and turnover is more than 1.5 crores in preceding year or current year and having place of business in J&K (NN 48/2018) |
| March 2020 | GSTR-1 filed upto 10.07.2020 (53/2020) |
| April 2020 | GSTR-1 filed upto 24.07.2020 (53/2020) |
| May 2020 | GSTR-1 filed upto 28.07.2020 (53/2020) |
| June 2020 | GSTR-1 filed upto 05.08.2020 (53/2020) |
| Qtr Jan 2020 to March 2020 | GSTR-1 filed upto 17.07.2020 (53/2020) |
| Qtr April 2020 to June 2020 | GSTR-1 filed upto 03.08.2020 (53/2020) |
Maximum late fee for GSTR-1 from
June 2021 or qtr ending June 2021 onwards (NN
20/2021) ;
(i) For registered persons having
Nil outward supplies = Rs. 250/-
(ii) For registered persons having turnover upto 1.5 crores in preceding F.Y =
Rs.1,000/-
(ii) For registered persons having turnover more than 1.5 crores and upto 5
crores in preceding F.Y = Rs.2,500/-
Waiver of Late Fee for Delayed Filing of GSTR-3B
|
Period |
Condition |
|
July 2017 to September 2018 |
GSTR-3B filed between the period from 22.12.2018 to 31.03.2019 (NN76/2018) |
|
February 2020 to April 2020 |
GSTR-3B filed on or before 24.06.2020 and having turnover of more than 5 crores in the preceding F.Y (NN 52/2020) |
|
Feb 20 |
GSTR-3B filed on or before 30.06.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
GSTR-3B filed on or before 30.06.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
Mar 20 |
GSTR-3B filed on or before 03.07.2020 and turnover of up to 5 crores in preceding F.Y. and having principal place of business is in 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 (NN 52/2020) |
|
GSTR-3B filed on or before 05.07.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
Apr 20 |
GSTR-3B filed on or before 06.07.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
GSTR-3B filed on or before 09.07.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
May 20 |
GSTR-3B filed on or before 12.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
GSTR-3B filed on or before 15.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
Jun 20 |
GSTR-3B filed on or before 23.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
GSTR-3B filed on or before 25.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
Jul 20 |
GSTR-3B filed on or before 27.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
GSTR-3B filed on or before 29.09.2020 and turnover of up to 5 crores in preceding F.Y. and having 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 (NN 52/2020) |
|
|
March 2021 to May 2021 |
No late fee for 15 days from the due date of filing GSTR-3B, if turnover more than 5 crores in preceding FY (NN 19/2021) |
|
Mar 21 |
No late fee for 60 days from the due date of filing GSTR-3B, if turnover upto 5 crores in preceding FY and GSTR-3B is monthly filed (NN 19/2021) |
|
Apr 21 |
No late fee for 40 days from the due date of filing GSTR-3B, if turnover upto 5 crores in preceding FY and GSTR-3B is monthly filed (NN 19/2021) |
|
May 21 |
No late fee for 30 days from the due date of filing GSTR-3B, if turnover upto 5 crores in preceding FY and GSTR-3B is monthly filed (NN 19/2021) |
|
Jan 2021 to March 2021 |
No late fee for 60 days from the due date of filing GSTR-3B, if turnover upto 5 crores in preceding FY and GSTR-3B is quarterly filed (NN 19/2021) |
Maximum late fee for delayed filing of GSTR-3B
| Period | Maximum late fee | Condition |
| July 2017 to January 2020 | Rs.250/- | If GSTR-3B filed between July 2020 to September 2020 (NN 52/2020) |
| Feb 2020 to July 2020 | Rs.250/- | If turnover upto 5 crores in preceding FY and GSTR-3B filed upto 30.09.2020 and tax payable is Nil (NN 57/2020) |
| May 2020 to July 2020 | Rs.250/- | If turnover more than 5 crores in preceding FY and GSTR-3B filed upto 30.09.2020 and tax payable is Nil (NN 57/2020) |
| July 2017 to April 2021 | Rs.250/- | If GSTR-3B filed between 01.06.2021 to 30.11.2021 and tax payable is Nil (NN 33/2021) |
| July 2017 to April 2021 | Rs.500/- | If GSTR-3B filed between 01.06.2021 to 30.11.2021 (NN 33/2021) |
| From June 2021 onwards (for both monthly/Quarterly) | Rs.250/- | If tax payable is Nil (NN 19/2021) |
| From June 2021 onwards (for both monthly/Quarterly) | Rs.1000/- | If preceding year turnover upto 1.5 crores (NN 19/2021) |
| From June 2021 onwards (for both monthly/Quarterly) | Rs.2500/- | If preceding year turnover is more 1.5 crores & upto 5 crores (NN 19/2021) |
The late fee for late filing of GSTR-3B of July 2017 to January 2020 would be waived, if GSTR-3B filed between July 2020 to September 2020 and tax payable is Nil (NN 52/2020)
NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 08/2025- Central Tax dt. 23.01.2025 | Seeks to waive the late fees payable under section 47 for the registered persons who were required to furnish reconciliation statement in FORM GSTR-9C along with the annual return in FORM GSTR-9 |
| Notification No.23/2024-Central Tax, dt. 08.10.2024 | Seeks to supersede Notification No.22/2021-Central Tax, dated 01.062021 |
| Notification No.08/2023-Central Tax, dt. 31.03.2023 | Amnesty to GSTR-10 non-filers |
| Notification No.07/2023-Central Tax, dt. 31.03.2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers |
| Notification No.07/2022-Central Tax, dt. 26.05.2022 | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 |
| Notification No.33/2021-Central Tax, dt. 29.08.2021 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
| Notification No.22/2021-Central Tax, dt. 01.06.2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
| Notification No.21/2021-Central Tax, dt. 01.06.2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
| Notification No.20/2021-Central Tax, dt. 01.06.2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
| Notification No.19/2021-Central Tax, dt. 01.06.2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
| Notification No.09/2021-Central Tax, dt. 01.05.2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
| Notification No.93/2020-Central Tax, dt. 22.12.2020 | Seeks to provide relief by waiver of late fee for delay in furnishing return in FORM GSTR-4 for the FY 2019-20 from the 1st day of November, 2020 till the 31st day of December, 2020 for the registered person whose principal place of business is in the Union Territory of Ladakh. |
| Notification No.68/2020-Central Tax, dt. 21.09.2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing the return in FORM GSTR-10. |
| Notification No.67/2020-Central Tax, dt. 21.09.2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020. |
| Notification No.57/2020-Central Tax, dt. 30.06.2020 | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. |
| Notification No.53/2020-Central Tax, dt. 24.06.2020 | Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers |
| Notification No.52/2020-Central Tax, dt. 24.06.2020 | Seeks to provide 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 |
| Notification No.33/2020-Central Tax, dt. 03.04.2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
| Notification No.32/2020-Central Tax, dt. 03.04.2020 | 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 April, 2020. |
| Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | |
| Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | |
| Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. | |
| Notification No. 77/2018-Central Tax , dt.31.12.2018 | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 only in case GSTR-4 is furnished after 22nd December 2018 till 31st March 2019. |
| Notification No. 76/2018-Central Tax , dt.31.12.2018 | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. |
| Notification No.41/2018-Central Tax , dt.04.09.2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. |
| Notification No.22/2018-Central Tax , dt.14.05.2018 | Seeks to waive the late fee for FORM GSTR-3B for the months from October 2017 to April 2018. |
| Notification No.13/2018-Central Tax , dt.07.03.2018 | seeks to rescind notification no. 6/2018 which was waiving the late fee payable for late filing of GSTR 5A ,now late fee shall be levied as per the provisions of section 47 |
| Notification No.07/2018-Central Tax , dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 |
| Notification No.05/2018-Central Tax , dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 |
| Notification No.04/2018-Central Tax , dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 |
| Notification No. 73/2017 –Central Tax dt.29.12.2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4. |
CIRCULARS
| Circular No. | Subject |
| Circular No.141/11/2020-GST dt. 24.06.2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) |
| Circular No. 26/26/2017-GST dt. 29.12.2017 [Para 2] | Filing of Returns under GST |
PRESS RELEASE
| Date |
Subject |
| 17.09.2021 |
Decisions taken by the GST Council in 45th Meeting held on 17.09.2021 |
| 29.08.2021 | |
| 28.05.2021 |
Decisions taken by the GST Council in 43rd Meeting held on 28.05.2021 |
| 02.05.2021 |
Relief measures for taxpayers from compliances under GST Law in view of COVID-19 |
| 18.12.2019 | Recommendation on 38th GST Council Meeting |
| 18.01.2018 | Press Release in relation to policy changes dated 18.01.2018 |
| 24.10.2017 | |
| 02.09.2017 |
Press Release regarding late fee for taxpayer dated 02.09.2017 |