GST Covid Waivers Calendar As on 30.06.2020

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

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

COMPOSITION GST RETURN DUE DATES

* After 30^th 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)

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