40th GST Council meeting held on 12th June, 2020 has made the following recommendation regarding waiving of late fees for non-furnishing of the GSTR 3B for the period from July, 2017 to January, 2020.
| Type of GSTR 3B | Late Fees (Existing) | Late Fees (Recommended) |
| NIL Return (Return with no Tax Liability) | Rs. 20/- for each day of delay (Max Rs. 10000/- per Return) | NIL |
| Return with Tax Liability | Rs. 50/- for each day of delay (Max Rs. 10000/- per Return) | Rs. 50/- for each day of delay (Max Rs. 500/- per Return) |
To get the benefit of revised late fees, GSTR 3B need to be filed between 01st July, 2020 and 30th September, 2020.
No relief to the taxpayers who have already filed GSTR 3B for these periods after paying huge late fees.
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