-
CBIC has issued Notification No. 57/2020 dated 30th June 2020 wherein it has allowed relaxation from Late Fees for delay in filing of GSTR-3B.
- Following relaxations have been notified:-
(a) For the taxpayers having aggregate turnover of more than Rs. 5 crores in the preceding financial year, GST late fees shall be levied for a maximum amount of Rs. 500 for the tax period of Feb. 2020 to Jul. 2020, if such returns are filed on or before 30th September, 2020. In case the tax payable in such return in nil, GST Late Fees shall stand waived.
(b) Similar relaxation has also been given to taxpayers having aggregate turnover not exceedings Rs. 5 crores in the preceding financial year.
You may access detailed Notification at:- https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-57-central-tax-english-2020.pdf