As per Notification No 57/2020-Central Tax dated 30-06-2020, CBIC has given a big relief to the dealers who have not yet filed their GST Returns (GSTR 3B) from the period July 2017 to July 2020 by putting a maximum cap of Rs. 500/- as Monthly Late Fee. The relief is available if the filing is done on or before 30-09-2020.
Already paid Late Fee shall be refunded by the Department in the due-course in the online ledger.
Such Notification No 57/2020-Central Tax, shall be deemed to have come into force w.e.f. 25-06-2020.
