Article contains GSTR-3B and GSTR-1 waiver of Interest and Late fee Waiver Dates- GSTR-3B Return Interest and penalty Waiver Dates –Based upon Aggregate Turnover in the Preceding FY More than or upto Rs. 5.00 Crore, and GSTR-1 Late fee Waiver Dates-as notified by CBIC on 24th June 2020 incorporating Notification No. 57/2020-Central Tax dt.30.06.2020.

> GSTR-3B RETURN DUE DATES

AGGREGATE TURNOVER IN THE PRECEEDING FY MORE THAN RS.5.00 CRORE
Tax Period Due Date Late Fees Waiver * i.e NO LATE FEE

if return filed by cutoff date*

INTEREST SLAB RATE SYSTEM
ROI **(NIL-0%)

if filed within 1st 15 days

ROI ** (0% + 9%)

if filed upto cutoff date i.e 24-06-2020

ROI**(0%+9%+18%) if filed after cutoff date
Feb-2020 20.03.2020  

> NIL till 24.06.2020

> If filed after 24.06.2020, but Return filed till 30.09.2020 Max Late Fee Rs. 500(250*2) and Zero for NIL Return

0% till 04.04.2020 Zero for 1st 15 days, + 9% till date of filling Zero for 1st 15 days+ 9% till cut off date + 18% after cut off. i.e 24.06.2020
Mar-2020 20.04.2020 0% till 05.05.2020
Apr-2020 20.05.2020 0% till 04.06.2020
May-2020 27.06.2020 Nil, till due date.If Return filed till 30th Sept., 2020 Max Late Fee Rs. 500(250*2) and Zero for NIL Return NO WAIVER of Interest
Jun-2020 20.07.2020
Jul-2020 20.08.2020

 

AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE

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, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi

Tax Period Due Date Late Fees* NIL , if return filed by following date INTEREST SLAB RATE SYSTEM
ROI **(NIL)

if filed upto cut off date

ROI ** (0% +9%)

if filed beyond cut off date upto 30.09.2020

ROI**(0%+9%+18%) if filed after 30.09.2020
Feb-2020 24.03.2020 30.06.2020 30.06.2020 NIL upto cut off +@9% from 01.07.2020 to 30.09.2020  

 

 

 

 

NIL upto cut off

+

@9% upto 30.09.2020

+

@18% thereafter till date of filling

Mar-2020 24.04.2020 05.07.2020 05.07.2020 NIL upto cut off +@9% from 06.07.2020 to 30.09.2020
Apr-2020 24.05.2020 09.07.2020 09.07.2020 NIL upto cut off +@9% from 10.07.2020 to 30.09.2020
May-2020 14.07.2020 15.09.2020 15.09.2020 NIL upto cut off +@9% from 16.09.2020 to 30.09.2020
Jun-2020 24.07.2020 25.09.2020 25.09.2020 NIL upto cut off +@9% from 26.09.2020 to 30.09.2020
Jul-2020 24.08.2020 29.09.2020 29.09.2020 NIL upto cut off +@9% for 30.09.2020
> If filed after CUT-off dates, but filed till 30.09.2020 for above months, Max Late Fee Rs. 500(250*2) and Zero for NIL Return
Aug-2020 03.10.2020 NO WAIVER
AGGREGATE TURNOVER IN THE PRECEEDING FY UPTO RS.5.00 CRORE

Category I States:- 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

Tax Period Due Date Late Fees NIL* if return filed by following date INTEREST SLAB RATE SYSTEM
ROI **(NIL)

if filed upto cut off date

ROI ** (0% +9%)

if filed beyond cut off date upto 30.09.2020

ROI**(0%+9%+18%) if filed after 30.09.2020
Feb-2020 22.03.2020 30.06.2020 30.06.2020 NIL upto cut off +@9% from 01.07.2020 to 30.09.2020  

 

 

 

 

NIL upto cut Off

+

@9% upto 30.09.2020

+

@18% thereafter till date of filling

Mar-2020 22.04.2020 03.07.2020 03.07.2020 NIL upto cut off +@9% from 04.07.2020 to 30.09.2020
Apr-2020 22.05.2020 06.07.2020 06.07.2020 NIL upto cut off +@9% from 07.07.2020 to 30.09.2020
May-2020 12.07.2020 12.09.2020 12.09.2020 NIL upto cut off +@9% from 13.09.2020 to 30.09.2020
Jun-2020 22.07.2020 23.09.2020 23.09.2020 NIL upto cut off +@9% from 24.09.2020 to 30.09.2020
Jul-2020 22.08.2020 27.09.2020 27.09.2020 NIL upto cut off +@9% from 28.09.2020 to 30.09.2020
If filed after CUT-off dates, but filed till 30.09.2020 for above months, Max Late Fee Rs. 500(250*2) and Zero for NIL Return
Aug-2020 01.10.2020 NO WAIVER

GSTR-1 RETURN DUE DATES-ALL STATES FOR ALL TAXABLE PERSONS

Tax Period Due Date Late Fees Waiver# if return filed by below date
Mar-2020 11.04.2020 10.07.2020
Apr-2020 11.05.2020 24.07.2020
May-2020 11.06.2020 28.07.2020
Jun-2020 11.07.2020 05.08.2020
Jan-Mar, 2020 30.04.2020 17.07.2020
Apr to Jun, 2020 31.07.2020 03.08.2020

COMPOSITION GST RETURN DUE DATES

Composition Taxpayer DUE DATES EXTENDED
Period Actual Due Date Extended DUE Date
Form GST CMP-08 Qtr. 31st Mar 18th April 7th July
Form GST GSTR-4 FY 2019-20 30th April 15th July
Form GST CMP-02 FY 2020-21 Before Beginning of F.Y 30th June
Form GST ITC-03 FY 2020-21 Within 60 days from the comm. of the relevant FY i.e 30th May 31st July

* After 30th Sept, 2020 , Late Fee from Due Date will apply.

(In short, for GSTR-3B from Feb to July,2020, all RTPs are put at par for the reduced/ nil late fees if filed on or before 30/09/2020. But be on guard, if the return is not filed before 30/09/2020, then the full applicable late fees will be payable from the due date)

**For Interest Slab Rates will work.

# After Cut – off Date, Late Fee from Due Date will apply

(Republished with Amendments)

 

*****

Disclaimer: The contents of this article are for information purposes only and does not constitute an advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

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2 Comments

  1. kpclsilvassa says:

    Dear Sir,

    We have imported goods and kept with custom bonded warehouse after filling in bond bill of entry. No tax has been paid.
    Now, we want to export those goods directly from the port without bringing it to the factory.
    Whether is it possible under the procedure? if yes.
    Please advise, what will be the procedure to be adopted for export as well as payment of GST?

    C P DARJI

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