Reduction in late fee for past returns:
The late fee for non-furnishing FORM GSTR-3B for the tax period from July, 2017 to January, 2020 has been reduced / waived as under: -
Tax Liability |
Late Fee |
Nil |
No late fees |
Other than nil |
Maximum late fee capped at Rs. 500/- per return |
Note: The reduced rate of late fee would apply for all the GSTR-3B returns furnished between 01.07.2020 to 30.09.2020 |