Important Dates for filing GSTR-3B and GSTR-1 for availing benefit of Interest & Late Fees considering recent GST Notifications, Circulars, Orders, Instruction issued by CBIC on 24th June 2020.
1. Full Waiver of Late Fees for filing FORM GSTR-1 vide Notification No. 53/2020 – CT dt 24.06.2020
| Sr. No | Class of Registered Person | Forms | Tax Period | To be filled by |
| 1 | Taxpayers having an aggregate turnover of more than rupees 1.5 Crores (> Rs 1.5 Cr) in the preceding financial year [Monthly Filer] | Form GSTR-1 | March, 2020 | July 10, 2020 |
| Form GSTR-1 | April, 2020 | July 24, 2020 | ||
| Form GSTR-1 | May, 2020 | July 28, 2020 | ||
| Form GSTR-1 | June, 2020 | August 05, 2020 | ||
| 2 | Taxpayers having an aggregate turnover up to rupees 1.5 Crores (< Rs 1.5 Cr) in the preceding financial year [Quarterly Filer] | Form GSTR-1 | January 2020 to March 2020 | July 17, 2020 |
| Form GSTR-1 | April 2020 to June 2020 | August 03, 2020 |
2. NIL or Reduction in Interest Rate for the month from February 2020 to July 2020 for filling Form GSTR-3B Vide Notification No. 51/2020 – CT dt 24.06.2020
| Sr. No | Class of Registered Person | Forms | Tax Period | To be filed by | Rate of Interest |
| 1 | Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year | Form GSTR-3B | February 2020, March 2020, April 2020, [May 2020]*
*Note: vide Notification No. 36/2020 – CT dt. 03.04.2020 |
♦ For Feb 2020: April 04, 2020
♦ For Mar 2020: May 05, 2020 ♦ For April 2020: June 04, 2020 ♦ For May 2020: June 27, 2020 |
♦ Nil Interest for First 15 days from the due date,
♦ 9% p.a thereafter till June 24, 2020 ♦ 18% p.a thereafter from June 25, 2020 |
| 2 | Taxpayers having an aggregate turnover of up to rupees 5 crores (up to Rs. 5 Crore) in the preceding financial year, whose principal place of business is in the States of 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 | Form GSTR-3B | February, 2020 |
June 30, 2020 |
♦ Nil Interest till June 30, 2020,
♦ 9% p.a. thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
| Form GSTR-3B | March, 2020 | July 03, 2020 | ♦ Nil Interest till July 03, 2020,
♦ 9% p.a thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | April, 2020 | July 06, 2020 | ♦ Nil Interest till July 06, 2020,
♦ 9% p.a thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | May, 2020 | September 12, 2020 | ♦ Nil Interest till September 12, 2020,
♦ 9% p.a thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | June, 2020 | September 23, 2020 | ♦ Nil Interest till September 23, 2020,
♦ 9% thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | July, 2020 | September 27, 2020 | ♦ Nil Interest till September 27, 2020
♦ 9% thereafter till September 30, 2020. ♦ 18% p.a thereafter w.e.f. October 01, 2020. |
||
| 3 | Taxpayers having an aggregate turnover of up to rupees 5 crores (up to Rs. 5 Crore) in the preceding financial year, whose principal place of business is in the States of 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 | Form GSTR-3B | February, 2020 | June 30, 2020 | ♦ Nil Interest till June 30, 2020,
♦ 9% p.a thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
| Form GSTR-3B | March, 2020 | July 05, 2020 | ♦ Nil Interest till July 05, 2020,
♦ 9% p.a thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | April, 2020 | July 09, 2020 | ♦ Nil Interest till July 09, 2020,
♦ 9% p.a. thereafter till September 30, 2020. ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | May, 2020 | September 15, 2020 | ♦ Nil Interest till September 15, 2020,
♦ 9% p.a thereafter till September 30, 2020. ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | June, 2020 | September 25, 2020 | ♦ Nil Interest till September 25, 2020,
♦ 9% p.a thereafter till September 30, 2020. ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
||
| Form GSTR-3B | July, 2020 | September 29, 2020 | ♦ Nil Interest till September 29, 2020,
♦ 9% p.a. thereafter till September 30, 2020 ♦ 18% p.a thereafter w.e.f. October 01, 2020 |
3. Waiver of Late Fees for filing in Form GSTR-3B for the month from February 2020 to July 2020 Vide Notification No. 52/2020 – CT dt 24.06.2020
| Sr. No | Class of Registered Person | Forms | Tax Period | To be Filed by | Condition |
| 1 | Taxpayers having an aggregate turnover of more than rupees 5 Crores (> Rs 5 Cr) in the preceding financial year | Form GSTR-3B | February 2020, March 2020, April 2020, May 2020, June 2020, July 2020 | ♦ For Feb 2020: April 04, 2020
♦ For Mar 2020: May 05, 2020 ♦ For April 2020: June 04, 2020 ♦ For May 2020: June 27, 2020 ♦ For June 2020: July 20, 2020 ♦ For July 2020: August 20, 2020 |
♦ Nil Late Fees, If Form GSTR-3B is furnished on or before June 24, 2020.
♦ If filed after June 24, 2020 then late fee shall be payable from the original due date of the return. |
| 2 | Taxpayers having an aggregate turnover of up to rupees 5 crores (up to Rs. 5 Crore) in the preceding financial year, whose principal place of business is in the States of 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 | Form GSTR-3B | February, 2020 | June 30, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before June 30, 2020.
♦ If filed after June 30, 2020 then late fee shall be payable from the original due date of the return. |
| Form GSTR-3B | March, 2020 | July 03, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before July 03, 2020.
♦ If filed after July 03, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | April, 2020 | July 06, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before July 06, 2020.
♦ If filed after July 06, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | May, 2020 | September 12, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 12, 2020.
♦ If filed after September 12, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | June, 2020 | September 23, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 23, 2020
♦ If filed after September 23, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | July, 2020 | September 27, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 27, 2020
♦ If filed after September 27, 2020 then late fee shall be payable from the original due date of the return. |
||
| 3 | Taxpayers having an aggregate turnover of up to rupees 5 crores (up to Rs. 5 Crore) in the preceding financial year, whose principal place of business is in the States of 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 | Form GSTR-3B | February, 2020 | June 30, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before June 30, 2020
♦ If filed after June 30, 2020 then late fee shall be payable from the original due date of the return. |
| Form GSTR-3B | March, 2020 | July 05, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before July 05, 2020.
♦ If filed after July 05, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | April, 2020 | July 09, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before July 09, 2020.
♦ If filed after July 09, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | May, 2020 | September 15, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 15, 2020.
♦ If filed after September 15, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | June, 2020 | September 25, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 25, 2020
♦ If filed after September 25, 2020 then late fee shall be payable from the original due date of the return. |
||
| Form GSTR-3B | July, 2020 | September 29, 2020 | ♦ Nil Late Fees, If Form GSTR-3B is furnished on or before September 29, 2020
♦ If filed after September 29, 2020 then late fee shall be payable from the original due date of the return. |
DISCLAIMER: The views expressed are strictly of the author and A2Z Taxcorp LLP. The contents of this article are solely for informational purpose. It does not constitute professional advice or recommendation of firm. Neither the author nor firm and its affiliates accepts any liabilities for any loss or damage of any kind arising out of any information in this article nor for any actions taken in reliance thereon.
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