I. GSTR 3B – Assessee having turnover more than Rs. 5 Crores
Months | Interest (Reduced interest under Notification No. 51/2020- Central Tax) | Late Fees (Waiver under Notification No. 52/2020- Central Tax) | Last date to file GSTR 3B to avail the waiver of late fee | Due Date |
February, 2020 | Nil for first 15 days from the due date, and 9% p.a. thereafter till 24.06.2020.
Post 24.06.2020, interest @18% p.a. shall be applicable. |
Nil | June 24, 2020 | March 20, 2020 |
March, 2020 | Nil | June 24, 2020 | April 20, 2020 | |
April, 2020 | Nil | June 24, 2020 | May 20, 2020 | |
May, 2020 | June 27, 2020 | |||
June, 2020 | July 20, 2020 | |||
July, 2020 | August 20, 2020 | |||
August, 2020 | September 20, 2020 |
Note: Conditional Waiver of Late fee for Feb – July 2020, vide Not. No. 57/2020 restricting late fee upto Rs. 500 if return is filed on or before 30.09.2020. Nil late fee if tax payable is Nil.
II. GSTR 3B – Assessee having turnover upto Rs. 5 Crores – Category I States
Months | Interest (Notification No. 51/2020 – Central Tax) | Late Fees (Waiver under Notification No. 52/2020- Central Tax) | Waiver Date | Due Date |
February, 2020 | Nil till waiver date, and 9%
thereafter till 30.09.2020 and at 18% thereafter |
Nil | June 30, 2020 | March 22, 2020 |
March, 2020 | Nil | July 3, 2020 | April 22, 2020 | |
April, 2020 | Nil | July 6, 2020 | May 22, 2020 | |
May, 2020 | Nil | September 12, 2020 | July 12, 2020 | |
June, 2020 | Nil | September 23, 2020 | July 22, 2020 | |
July, 2020 | Nil | September 27, 2020 | August 22, 2020 | |
August, 2020 | Date Extended by Notification no. 54/2020 | October 1, 2020 |
Category I States – Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep
Note: Conditional Waiver of Late fee for Feb – July 2020, vide Not. No. 57/2020 restricting late fee upto Rs. 500 if return is filed on or before 30.09.2020. Nil late fee if tax payable is Nil.
II. GSTR 3B – Assessee having turnover upto Rs. 5 Crores – Category II States
Months | Interest (Notification No. 51/2020 – Central Tax) | Late Fees (Waiver under Notification No. 52/2020- Central Tax) | Waiver Date | Due Date |
February, 2020 | Nil till waiver date, and 9% thereafter till 30.09.2020 and at 18% thereafter | Nil | June 30, 2020 | March 24, 2020 |
March, 2020 | Nil | July 5, 2020 | April 24, 2020 | |
April, 2020 | Nil | July 9, 2020 | May 24, 2020 | |
May, 2020 | Nil | September 15, 2020 | July 14, 2020 | |
June, 2020 | Nil | September 25, 2020 | July 24, 2020 | |
July, 2020 | Nil | September 29, 2020 | August 24, 2020 | |
August, 2020 | Date Extended by Notification no. 54/2020 | October 3, 2020 |
Category II States – Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi
Note: Conditional Waiver of Late fee for Feb – July 2020, vide Not. No. 57/2020 restricting late fee upto Rs. 500 if return is filed on or before 30.09.2020. Nil late fee if tax payable is Nil.
IV. GSTR 1 – All Assessee
Months | Late Fees (Waiver under Notification No. 53/2020- Central Tax) | Waiver Date |
March, 2020 | Nil | July 10, 2020 |
April, 2020 | Nil | July 24, 2020 |
May, 2020 | Nil | July 28, 2020 |
June, 2020 | Nil | August 5, 2020 |
July, 2020 | August 11, 2020 | |
August, 2020 | September 11, 2020 |
Quarter | Late Fees (Waiver under Notification No. 53/2020- Central Tax) | Waiver Date |
Jan – Mar, 2020 | Nil | July 17, 2020 |
April – Jun, 2020 | Nil | August 3, 2020 |
Note: Late fee is waived only if GSTR-1 is furnished before the Waiver date. If the GSTR-1 is not filed upto the Waiver date, late fee shall be applicable from the due date.