The government has already waived late fee for any delay in filing GSTR-3B from February to June, 2020 to reduce compliance burden for small businesses having turnover less than ₹5 crore amid the covid-19 crisis The Goods and Services Tax (GST) Council headed by finance minister Nirmala Sitharaman will examine requests from businesses to waive late fee for filing past returns in its next meeting on June 14.
Central Board of Indirect and Customs (CBIC), on Monday said that there have been several requests to waive off late fee for filing GSTR-3B or summary return form Aug 2017--since the soon after the rollout of the revamped indirect tax regime.