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Maximum late fee for delayed filing of GSTR-3B return capped at Rs 500 – Times of India

newslivenation by newslivenation
July 3, 2020
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Maximum late fee for delayed filing of GSTR-3B return capped at Rs 500 – Times of India
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NEW DELHI: The most fee for delayed filing of month-to-month and quarterly gross sales return and tax cost kind GSTR-3B until July 2020 has been capped at Rs 500 per return.
“In a major relief to the GST taxpayers, the government has decided to cap the maximum late fee for form GSTR-3B at Rs 500 per return for the tax period July 2017 to July 2020 subject to the condition that such GSTR -3B returns being filed before September 30, 2020,” the CBIC stated in an announcement.
The Central Board of Indirect Taxes and Customs (CBIC) has notified that there will probably be nil late charges if there isn’t a tax legal responsibility.
In circumstances the place there may be any tax legal responsibility then a most late fee of Rs 500 per return can be relevant to such GSTR-3B returns filed as much as September 30, 2020.

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