Page 65 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] DEPARTMENTAL CLARIFICATIONS C5
TABLE

S. Tax period Applicable rate of Date of No. Interest
No. interest filing of
GSTR-3B days
of
delay
1 March, 2020 Nil till the 3rd day 22-6-2020 61 Zero interest
of July, 2020, and 9
2 per cent thereafter 22-9-2020 153 Zero interest for 72
till the 30th day of days, thereafter
September, 2020 interest rate @ 9%
p.a. for 81 days
3 22-10-2020 183 Zero interest for 72
days, thereafter
interest rate @ 9%
p.a. for 89 days and
interest rate @ 18%
p.a. for 22 days
4 June, 2020 Nil till the 23rd 28-8-2020 37 Zero interest
day of September,
5 2020, and 9 per 28-9-2020 68 Zero interest for 63
cent thereafter till days, thereafter
the 30th day of interest rate @ 9%
September, 2020 p.a. for 5 days
6 28-10-2020 98 Zero interest for 63
days, thereafter
interest rate @ 9%
p.a. for 7 days and
interest rate @ 18%
p.a. for 28 days

Manner of calculation of late fee
5.1 Vide notification No. 32/2020-Central Tax, dated 3-4-2020, a
conditional waiver of late fee was provided for the tax period of February, March
and April, 2020, if the return in FORM GSTR-3B was filed by the date specified
in the said notification. The same was clarified through Circular No.
136/06/2020-GST, dated 3-4-2020.
5.2 The Government, vide notification No. 52/2020-Central Tax, dated
24-6-2020 has provided the revised dates for conditional waiver of late fee for the
months of February, March and April, 2020 and extended the same for the
months of May, June and July, 2020 for the small taxpayers.
5.3 It is clarified that the waiver of late fee is conditional to filing the
return of the said tax period by the dates specified in the said notification. In case
the returns in FORM GSTR-3B for the said months are not furnished on or before the
dates specified in the said notification, then late fee shall be payable from the due date of
return, till the date on which the return is filed.
6. The contents of the Circular 136/06/20-GST, dated 3-4-2020 are
GST LAW TIMES  2nd July 2020  65