CBIC has notified Late Fee waiver for past returns from July 2017 to January 2020.

1. SHAH JAIN & ASSOCIATES
CHARTERED ACCOUNTANTS
LATE FEE WAIVER FOR PAST GSTR-3B RETURNS
The CBIC vide Notification No. 52/020 – Central Tax dt. 24th
June 2020,
provided relief towards late fee for filing of GSTR-3B return for the period
from July 2017 to January 2020. The details of the said relief have been
tabulated below:
Return Filing
Period
Liability in
Return
Maximum Late
Fee Payable
Condition for
Relief
July 2017 to
January 2020
GST Payable Rs.250/- CGST +
Rs.250/- SGST
If the GSTR-3B
return is furnished
between 1st
July
2020 to 30th
September 2020
NIL NIL
Notes:
1. Return has to be furnished between 1st
July 2020 to 30th
September 2020.
Returns furnished any time before or after the specified dates will not be
eligible for relief.
2. Maximum Late Fee of Rs.500/- (Rs.250/- CGST + Rs.250/- SGST) is for
each reporting period and not in total. For e.g if returns for December
2019 & January 2020 are furnished within specified period with liability,
then late fee for each period will be Rs.500/- and in total Rs.1,000/-.
3. There is no relief in case you have already furnished the returns with
payment of late fee before the specified dates.
SHAH JAIN & ASSOCIATES | Chartered Accountants
Tel: +918655030418 | Email: office@shahjain.in