Page 38 - GSTL_27th August 2020_Vol 39_Part 4

J94 GST LAW TIMES [ Vol. 39
second category are from February, 2020 to July, 2020. This notification has been
issued in the COVID-19 situation.
The Central Government waived the late fee for the above said tax peri-
ods subject to the condition that the return Form GSTR-3B has to be filed on or
before the stipulated period for each tax period. The details of last date are as
below -
 Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year -
 February, 2020, March, 2020 and April, 2020 - the return in
Form GSTR-3B is to be furnished on or before the 24-6-2020.
 Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year whose principal place of business 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 Lakshad-
weep -
 February, 2020 - last date - 30-6-2020;
 March, 2020 - last date - 3-7-2020;
 April, 2020 - last date - 6-7-2020;
 May, 2020 - last date - 12-9-2020;
 June, 2020 - last date - 23-9-2020;
 July, 2020 - last date - 27-9-2020.
 Taxpayers having an aggregate turnover of more than ` 5 crores in
the preceding financial year whose principal place of business is in
the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Ra-
jasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Naga-
land, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal,
Jharkhand or Odisha or the Union territories of Jammu and Kash-
mir, Ladakh, Chandigarh and Delhi -
 February, 2020 - last date - 30-6-2020;
 March, 2020 - last date - 5-7-2020;
 April, 2020 - last date - 9-7-2020;
 May, 2020 - last date - 15-9-2020;
 June, 2020 - last date - 25-9-2020;
 July, 2020 - last date - 29-9-2020.
This notification further provides relaxation for the waiver of late fee for the period
from July, 2017 to January, 2020. The total amount of late fee payable for a tax peri-
od, shall stand waived which is in excess of an amount of ` 250/- for the registered
person who failed to furnish the return in Form GSTR-3B for the months of July,
2017 to January, 2020, by the due date but furnishes the said return between the
period from 1st day of July, 2020 to 30th day of September, 2020. Where the total
amount of Central Tax payable in the said return is nil, the total amount of late fee
payable for a tax period, shall stand waived for the registered person who failed to
furnish the return in Form GSTR-3B for the months of July, 2017 to January, 2020,
by the due date but furnishes the said return between the period from 1st day of
July, 2020 to 30th day of September, 2020.
GST LAW TIMES  27th August 2020  38