| Aug-29-2021

GST – Interest for belated filing during lock down

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  • Dear Sir,

    I wish to know the grant of additional time given by the GST council for the filing of monthly GST returns during the last nation wise lock down period from Mar’20 to April’20?

    This is because GST authorities have charged late fee for these period also. To protest this, I need to have your valuable advise on the addtional grant of time for return filing during the above first lock down.

    Thanks & Regards,
    S.Jeyendran

    CA VenkataramaniCA Venkataramani
    Compliance Expert

    due dates for filing monthly returns in Form GSTR – 3B for the tax periods March 2020 and April 2020 were not extended. However, the Government issued notifications waiving-off late fee and interest either fully or partially notifying the dates, respectively. The due dates and the applicable late fees and interest for the tax periods March 2020 and April 2020 are summarised in the table below:

     

    Class of Taxpayers on the basis of Turnover in Preceding Financial Year

    Tax Period

    Due Date
    (Refer Notification No. 44/2019 – CT dated 09.10.2019 (as amended))

    Interest Relief for delay
    (Refer Notification No. 13/2017 – CT dated 28.06.2017(as amended))

    Late Fee waiver up to
    (Refer Notification No. 76/2018 – CT dated 31.12.2018 (as amended))
    (Refer Note)

    No interest up to

    Interest @ 9% up to

    More than Rs. 5 crores

    Mar-20

    20-Apr-20

    05-May-20

    24-Jun-20

    24-Jun-20

    More than Rs. 5 crores

    Apr-20

    20-May-20

    04-Jun-20

    24-Jun-20

    24-Jun-20

    Up to Rs. 5 crores
    (Type A States)

    Mar-20

    22-Apr-20

    03-Jul-20

    30-Sep-20

    03-Jul-20

    Apr-20

    22-May-20

    06-Jul-20

    30-Sep-20

    06-Jul-20

    Up to Rs. 5 crores
    (Type B States)

    Mar-20

    24-Apr-20

    05-Jul-20

    30-Sep-20

    05-Jul-20

    Apr-20

    24-May-20

    09-Jul-20

    30-Sep-20

    09-Jul-20

     

    Type A States

    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

    Type B States

    States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, 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

     

    Note: In case if the tax liability is ‘Nil’ and the return for the tax periods July 2017 to April 2021 is filed between June 01, 2021 to August 31, 2021, the Late fee applicable shall be Rs. 500/- (under CGST – Rs. 250/- and SGST – Rs. 250/-). In other cases, the applicable late fee would be Rs. 1,000/- (under CGST – Rs. 500/- and SGST – Rs. 500/-) – Refer Notification No. 19/2021 – Central Tax dated 01-06-2021 w.e.f. 20-05-2021;

     

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