Reference to Notifications 51 to 54/2020 dated 24.06.2020 and Circular No. 141/1/2020-GST dated 24th June, 2020.
1. Late Fee Waiver Due Dates for GSTR-3B
a) For Turnover above Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.
Feb 2020 24.06.2020
Mar 2020 24.06.2020
Apr 2020 24.06.2020
May 2020 27.06.2020
b) For Turnover up to Rs. 5 crores in preceding financial year, the late fee is waived if return filed before the below-mentioned dates.
States: Delhi, Haryana, Uttar Pradesh, Chandigarh, Punjab, Rajasthan, Himachal Pradesh, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh
Feb 2020 30.06.2020
Mar 2020 05.07.2020
Apr 2020 09.07.2020
May 2020 15.09.2020
Jun 2020 25.09.2020
Jul 2020 29.09.2020
States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
Feb 2020 30.06.2020
Mar 2020 03.07.2020
Apr 2020 06.07.2020
May 2020 12.09.2020
Jun 2020 23.09.2020
Jul 2020 27.09.2020
For such taxpayers who are yet to file GSTR-3B for any month(s) from Jul-2017 till Jan-2020 can now file them from 01-Jul-2020 till 30-Sep-2020, without any late fee, for those months in which they did not have any tax liability. However, for the months they had a tax liability, their late fee is capped at Rs 500 per return.
2. Late Fee Waiver Due Dates for GSTR-1
Mar 2020 10.07.2020
Apr 2020 24.07.2020
May 2020 28.07.2020
Jun 2020 05.08.2020
Quarterly GSTR-1 Jan to Mar 2020 17.07.2020
Quarterly GSTR-1 Apr to Jun 2020 03.08.2020
3. Interest Waiver for GSTR-3B
a) For Turnover above Rs. 5 crores in preceding financial year, the timelines and rates of interest are as per the following schedule.
| Tax Period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| Feb-20 | 20.03.2020 | 04.04.2020 | 05.04.2020 to 24.06.2020 | 25.06.2020 |
| Mar-20 | 20.04.2020 | 05.05.2020 | 06.05.2020 to 24.06.2020 | 25.06.2020 |
| Apr-20 | 20.05.2020 | 04.06.2020 | 05.06.2020 to 24.06.2020 | 25.06.2020 |
| May-20 | 27.06.2020 | 27.06.2020 | NA | 28.06.2020 |
b) For Turnover up to Rs. 5 crores in preceding financial year, the timelines and rates of interest are as per the following schedule.
States: Delhi, Haryana, Uttar Pradesh, Chandigarh, Punjab, Rajasthan, Himachal Pradesh, Uttarakhand, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh
| Tax Period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| Feb-20 | 24.03.2020 | 30.06.2020 | 01.07.2020 to 30.09.2020 | 01.10.2020 |
| Mar-20 | 24.04.2020 | 05.07.2020 | 06.07.2020 to 30.09.2020 | 01.10.2020 |
| Apr-20 | 24.05.2020 | 09.07.2020 | 10.07.2020 to 30.09.2020 | 01.10.2020 |
| May-20 | 14.07.2020 | 15.09.2020 | 16.09.2020 to 30.09.2020 | 01.10.2020 |
| Jun-20 | 24.07.2020 | 25.09.2020 | 26.09.2020 to 30.09.2020 | 01.10.2020 |
States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep
| Tax Period | Due Date | No interest payable till | Interest payable @ 9% from & till | Interest payable @ 18% from |
| Feb-20 | 22.03.2020 | 30.06.2020 | 01.07.2020 to 30.09.2020 | 01.10.2020 |
| Mar-20 | 22.04.2020 | 03.07.2020 | 04.07.2020 to 30.09.2020 | 01.10.2020 |
| Apr-20 | 22.05.2020 | 06.07.2020 | 07.07.2020 to 30.09.2020 | 01.10.2020 |
| May-20 | 12.07.2020 | 12.09.2020 | 13.09.2020 to 30.09.2020 | 01.10.2020 |
| Jun-20 | 22.07.2020 | 23.09.2020 | 24.09.2020 to 30.09.2020 | 01.10.2020 |
