Vide a series of notifications, Central Government relaxed the late fee and interest on GSTR 1 and GSTR 3B to be filed for period from MArch 2020 till July 2020. The relaxations provided are as under:
1. 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 | NA | NA | NA | June 27, 2020 |
| June, 2020 | NA | NA | NA | July 20, 2020 |
| July, 2020 | NA | NA | NA | August 20, 2020 |
2. 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. Late fee is waived only if return 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.
3. 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. Late fee is waived only if return 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.
4. Assessee who have not filed their returns for any period between July 2017 – January 2020
| Period | Interest | Late Fees (Waiver under Notification No. 52/2020- Central Tax) | Waiver Date | Can ITC of such tax period be availed in return |
| July 2017- March 2018 | Normal interest @18% p.a. applicable | Nil if central tax payable is Nil.
In other cases, late fees which is in excess of an amount of Rs. 250 (CGST + SGST = 500) shall stand waived |
When such return is filed between 1.7.2020 but on or before 30.09.2020 | No – entire output tax payable in cash |
| April 2018 – March 2019 | No – entire output tax payable in cash | |||
| April 2019 – January 2020 | Yes |
Late fee is waived only if return 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.
5. 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 |
| 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 |
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.
