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Madhya Pradesh High Court dismissed the petition of petitioner seeking a direction to be issued to GST department to conduct the search operations in the presence of advocate of petitioner.

    

Rahul Gandhi tweeted that GST implementation failure will be future case study by Harvard Business School

    

CBIC Press Note for capping the late fees to Rs. 500/- per GSTR-3B return

    

Rule 67A substituted to notify GSTR-1 filing with OTP for taxpayers having NIL details of outward supply. The new rule to be effective from 01st July 2020.

    

Gujarat High Court rejected the writ petition challanging the legal validity of Rule 142(1)(a) of CGST Rules and denied to declare the same as ultra vires.

    

DGGI unveiled tax evasion by unregistered Pan Masala/Gutkha manufacturing unit in Delhi

    

Late fee paid in excess of the Notification No. 57/2020 shall be re-credited to the taxpayers.

    

Penalty relief for late filing of GSTR-3B - Notification No.57/2020 dated 30.06.2020

    

NAA confirms profiteering charges against Pivotal Infrasturcture Pvt. Ltd. and directs the company to refund the amount of Rs. 2.97 Crores to buyers.

    

EMAAR MGF found guilty for profiteering of Rs. 19 crores by National Anti-Profiteering Authority.

    
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GSTR-3B - Waiver of Rate of Interest 

Notification No.51/2020 - Central Tax dated 24.06.2020

Taxpayers having turnover in the preceding FY

Rate of Interest

Month

More than Rs. 5 crores

Nil for first 15 days from due date and 9% thereafter till 24.06.2020

Feb 2020,

Mar 2020,

Apr 2020

Upto Rs. 5 crores 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

Nil till 30.06.2020 and 9% thereafter till 30.09.2020

Feb 2020

Nil till 03.07.2020 and 9% thereafter till 30.09.2020

Mar 2020

Nil till 06.07.2020 and 9% thereafter till 30.09.2020

Apr 2020

Nil till 12.09.2020 and 9% thereafter till 30.09.2020

May 2020

Nil till 23.09.2020 and 9% thereafter till 30.09.2020

June 2020

Nil till 27.09.2020 and 9% thereafter till 30.09.2020

July 2020

Upto Rs. 5 crores 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

Nil till 30.06.2020 and 9% thereafter till 30.09.2020

Feb 2020

Nil till 05.07.2020 and 9% thereafter till 30.09.2020

Mar 2020

Nil till 09.07.2020 and 9% thereafter till 30.09.2020

Apr 2020

Nil till 15.09.2020 and 9% thereafter till 30.09.2020

May 2020

Nil till 25.09.2020 and 9% thereafter till 30.09.2020

June 2020

Nil till 29.09.2020 and 9% thereafter till 30.09.2020

July 2020

 

GSTR-3B - Waiver of Late Fees / Penalty 

Notification No.52/2020 - Central Tax dated 24.06.2020

Taxpayers having turnover in the preceding FY

Month

Waiver

More than Rs. 5 crores

Feb 2020,

Mar 2020,

Apr 2020

No penalty if GSTR-3B is filed upto 24.06.2020

Upto Rs. 5 crores 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

Feb 2020

No penalty if GSTR-3B is filed upto 30.06.2020

Mar 2020

No penalty if GSTR-3B is filed upto 03.07.2020

Apr 2020

No penalty if GSTR-3B is filed upto 06.07.2020

May 2020

No penalty if GSTR-3B is filed upto 12.09.2020

June 2020

No penalty if GSTR-3B is filed upto 23.09.2020

July 2020

No penalty if GSTR-3B is filed upto 27.09.2020

Upto Rs. 5 crores 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

Feb 2020

No penalty if GSTR-3B is filed upto 30.06.2020

Mar 2020

No penalty if GSTR-3B is filed upto 05.07.2020

Apr 2020

No penalty if f GSTR-3B is filed upto 09.07.2020

May 2020

No penalty if GSTR-3B is filed upto 15.09.2020

June 2020

No penalty if GSTR-3B is filed upto 25.09.2020

July 2020

No penalty if GSTR-3B is filed upto 29.09.2020

All taxpayers

(In case of NIL GSTR-3B)

July 2017 – Jan 2020

No penalty if GSTR-3B is filed between 01.07.2020 to 30.09.2020

All taxpayers

(In case of other than NIL GSTR-3B)

July 2017 – Jan 2020

Maximum penalty to be Rs. 500/- (250 under CGST + 250 under SGST) if GSTR-3B is filed between 01.07.2020 to 30.09.2020

 

GSTR-1 - Waiver of Late Fees / Penalty 

Notification No.53/2020 - Central Tax dated 24.06.2020

Month / Quarter

Waiver of Late fees / Penalty

Mar 2020

No penalty if GSTR-1 is filed upto 10.07.2020

Apr 2020

No penalty if GSTR-1 is filed upto 24.07.2020

May 2020

No penalty if GSTR-1 is filed upto 28.07.2020

June 2020

No penalty if GSTR-1 is filed upto 05.08.2020

Quarter

(Jan – Mar 2020)

No penalty if GSTR-1 is filed upto 17.07.2020

Quarter

(Apr – June 2020)

No penalty if GSTR-1 is filed upto 03.08.2020

 

GSTR-3B - Due date extension for Aug 2020 

Notification No.54/2020 - Central Tax dated 24.06.2020

Taxpayers having turnover in the preceding FY

Month

Extended Due Date

Upto Rs. 5 crores 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

Aug 2020

01.10.2020

Upto Rs. 5 crores 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

Aug 2020

03.10.2020

 

GSTR-3B - Due Date Extension for the m/o May 2020 

Notification No.36/2020 - Central Tax dated 03.04.2020

Taxpayers having turnover in the preceding FY Extended Due Date
More than Rs. 5 crores 27.06.2020

Upto Rs. 5 crores

(For Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep)

12.07.2020

Upto Rs. 5 crores

(Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi)

14.07.2020

 

Please also refer the due date extension and waiver given by CBIC vide previous notifications issued by 03.04.2020


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Posted by

TaxReply

on Jun 25, 2020

Comments


Valuable information
By: Sukh Dev Sharma | Dt: Jun 25, 2020
Keep up the good work.
By: Gunjan Shah | Dt: Jun 25, 2020
if we are not filethe 3B of March and above then what above the interest and penalty with rate of interest
By: Gajanan Patil | Dt: Jun 27, 2020
Due date 4th qr. 19-20, for composition dealer, and about interest to be charged
By: Dilip Jain | Dt: Jun 27, 2020
Realy Nice and clear information , good work , keep it up
By: Ravindra C. Pitale | Dt: Jun 29, 2020


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