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GSTR-3B - Late fee waiver and rate of interest (Feb, Mar & Apr 2020)

Notification No.31/2020 - Central Tax dated 03.04.2020

Notification No.32/2020 - Central Tax dated 03.04.2020

Taxpayers having turnover in the preceding FY	Rate of Interest	Late Fee Penalty	Month	Condition
More than Rs. 5 crores	Nil for first 15 days from due date and 9% thereafter	Nil	Feb 2020, Mar 2020 & Apr 2020	If GSTR-3B is filed upto 24.06.2020
More than Rs. 1.5 crores and upto Rs. 5 crores	Nil	Nil	Feb 2020 & Mar 2020	If GSTR-3B is filed upto 29.06.2020
More than Rs. 1.5 crores and upto Rs. 5 crores	Nil	Nil	Apr 2020	If GSTR-3B is filed upto 30.06.2020
Upto Rs. 1.5 crores	Nil	Nil	Feb 2020	If GSTR-3B is filed upto 30.06.2020
			Mar 2020	If GSTR-3B is filed upto 03.07.2020
			Apr 2020	If GSTR-3B is filed upto 06.07.2020

Please note that, if GSTR-3B is not filed by the date mentioned in column 5 above, then the above waiver benefit is not available to taxpayer. That means if taxpayers does not file return by the above dates then interest and penalty shall be applicable from the original due date.

GSTR-1 - Late fee waiver (Mar, Apr & May 2020)

Notification No.33/2020 - Central Tax dated 03.04.2020

Class of taxpayers

Late Fee Penalty

Month

Condition

All taxpayers

Nil

Mar 2020, Apr 2020 & May 2020

Quarter ending 31st Mar 2020

If GSTR-1 is filed upto 30.06.2020

Please note that, if GSTR-1 is not filed by the date mentioned in column 4 above, then the above waiver benefit is not available to taxpayer. That means if taxpayers does not file return by the above dates then penalty shall be applicable from the original due date.

GSTR-4 & CMP-08 - Due Date Extension

Notification No.34/2020 - Central Tax dated 03.04.2020

Class of taxpayers	Form	Month	Extended Due Date
All taxpayers registered under composition scheme	CMP-08	Quarter ending 31st Mar 2020	07.07.2020
All taxpayers registered under composition scheme	GSTR-4	Financial Year 2019-20	15.07.2020

GSTR-3B - Due Date Extension for the m/o May 2020

Notification No.36/2020 - Central Tax dated 03.04.2020

Taxpayers having turnover in the preceding FY	Extended Due Date
More than Rs. 5 crores	27.06.2020
Upto Rs. 5 crores (For Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep)	12.07.2020
Upto Rs. 5 crores (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi)	14.07.2020