Summary of late fees payable on GSTR-3B [Section 47(1) read with section 128 of CGST Act]
1. Late fees payable on late furnishing of GSTR-3B u/s 47
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As per section 47(1), on late furnishing of GSTR-3B, late fees payable is lower of Rs.100 for every day during which such failure continues Rs.5,000. |
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However, through various notifications issued u/s 128, CG has waived late fees on GSTR-3B which are as follows: |
2. Daily late fees payable on late furnishing of GSTR-1 after waive off
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Period |
Type of RPs |
Furnish GSTR-3B |
Late Fees |
Notifications |
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Jul-17 |
Any RP |
NA |
Nil |
28/2017-Central Tax dt. 01-09-2017 & superseded by 76/2018-Central Tax dt. 31-12-2018 |
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Aug-17 & Sep-17 |
Any RP |
NA |
Nil |
50/2017-Central Tax dt. 24-10-2017 & superseded by 76/2018-Central Tax dt. 31-12-2018 |
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Oct-17 onwards |
Any RP |
NA |
Rs.25 |
64/2017-Central Tax dt. 15-11-2017 & superseded by 76/2018-Central Tax dt. 31-12-2018 |
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Oct-17 onwards |
RP having nil GSTR-3B |
NA |
Rs.10 |
64/2017-Central Tax dt. 15-11-2017 & superseded by 76/2018-Central Tax dt. 31-12-2018 |
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Oct-17 to Apr-18 |
RPs whose declaration in GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of Dec, 2017 |
As per Notification |
Nil |
22/2018-Central Tax dt. 14-05-2018 |
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Oct-17 |
RPs whose GSTR-3B was submitted but not filed on the portal, after generation of the ARN |
NA |
Nil |
41/2018-Central Tax dt. 04-09-2018 |
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Jul-17 onwards |
Any RP |
NA |
Rs,25 |
76/2018-Central Tax dt. 31-12-2018 |
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Jul-17 onwards |
RP having nil GSTR-3B |
Nil |
Rs.10 |
76/2018-Central Tax dt. 31-12-2018 [1st Proviso] |
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Jul-17 to Sep-18 |
Any Rp |
between 22nd Dec, 2018 to 31st March, 2019 |
Nil |
76/2018-Central Tax dt. 31-12-2018 [2nd Proviso] |
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Jul & Aug-19 |
RPs whose PPoB is in the State of Jammu and Kashmi |
20-10-2019 |
Nil |
41/2019-Central Tax dt. 31-08-2019 |
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Feb-Apr, 2020 |
RPs having an AT > Rs. 5 cr in preceding FY |
24-06-2020 |
Nil |
76/2018-Central Tax dt. 31-12-2018 [3rd Proviso] |
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Feb, 2020 |
RP having AT <= Rs. 5 cr in the preceding FY, whose PPoB 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 |
30-06-2020 |
Nil |
Do |
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Mar, 2020 |
03-07-2020 |
Nil |
Do |
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Apr, 2020 |
06-07-2020 |
Nil |
Do |
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May, 2020 |
12-09-2020 |
Nil |
Do |
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Jun, 2020 |
23-09-2020 |
Nil |
Do |
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Jul, 2020 |
27-09-2020 |
Nil |
Do |
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Feb, 2020 |
Taxpayers having AT <= Rs. 5 cr in the preceding FY, whose PPoB 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 |
30-06-2020 |
Nil |
Do |
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Mar, 2020 |
05-07-2020 |
Nil |
Do |
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Apr, 2020 |
09-07-2020 |
Nil |
Do |
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May, 2020 |
15-09-2020 |
Nil |
Do |
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Jun, 2020 |
25-09-2020 |
Nil |
Do |
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Jul, 2020 |
29-09-2020 |
Nil |
Do |
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Mar-May, 2021 |
Taxpayers having an AT > Rs. 5 cr in the preceding FY |
15 days from the due date |
Nil |
76/2018-Central Tax dt. 31-12-2018 [8th Proviso] |
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Mar-21 |
Taxpayers having an AT <= Rs.5 cr in the preceding FY who are liable to furnish the return as specified under proviso to section 39(1). |
60 days from the due date |
Nil |
Do |
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Apr-21 |
45 days from the due date |
Nil |
Do |
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May-21 |
30 days from the due date |
Nil |
Do |
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Jan-Mar, 21 |
Taxpayers having an AT <= Rs.5 cr in the preceding FY who are liable to furnish the return as specified under proviso to section 39(1). |
60 days from the due date |
Nil |
Do |
3. Maximum late fees payable on late furnishing of GSTR-3B
|
Period |
Type of RP |
Furnish GSTR-3B |
Late Fees |
Notifications |
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Jul-17 to May-21 |
Any RP |
NA |
Rs.5,000 |
Section 47(1) |
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Feb-Apr, 2020 |
RPs having an AT > Rs. 5 cr in preceding FY |
by 30/09/2020 |
Rs.250 |
76/2018-Central Tax dt. 31-12-2018 [4th Proviso] |
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Feb-Jun, 20 |
RP having AT <= Rs. 5 cr in the preceding FY |
by 30/09/2020 |
Rs.250 |
Do |
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May-Jul, 20 |
RPs having an AT > Rs. 5 cr in preceding FY |
by 30/09/2020 |
Rs.250 |
76/2018-Central Tax dt. 31-12-2018 [5th Proviso] |
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Jul-17 to Jan-20 |
Any RP |
from 01/07/2020 to 30/09/2020 |
Rs.250 |
76/2018-Central Tax dt. 31-12-2018 [6th Proviso] |
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Jul-17 to Jan-20 |
RP having nil GSTR-3B |
from 01/07/2020 to 30/09/2020 |
Nil |
76/2018-Central Tax dt. 31-12-2018 [7th Proviso] |
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Jul-17 to Apr-21 |
Any RP |
from 01/06/2021 to 30/11/2021 |
Rs.500 |
76/2018-Central Tax dt. 31-12-2018 [9th Proviso] |
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Jul-17 to Apr-21 |
RP having nil GSTR-3B |
from 01/06/2021 to 30/11/2021 |
Nil |
76/2018-Central Tax dt. 31-12-2018 [10th Proviso] |
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Jun-21 onwards |
RP whose total amount of central tax payable in GSTR-3B is nil |
NA |
Rs.250 |
76/2018-Central Tax dt. 31-12-2018 [11th Proviso] |
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Jun-21 onwards |
RPs having an AT of up to Rs. 1.5 cr in the preceding FY, other than those covered under S. No. 1 |
NA |
Rs.1,000 |
Do |
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Jun-21 onwards |
RPs having an AT of more than Rs. 1.5 cr and up to Rs. 5 cr in the preceding FY, other than those covered under S. No. 1 |
NA |
Rs.5,000 |
Do |
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