The GST Council has made the following recommendations on Law &Procedures changes during the 40th GST Council Met under the Chairmanship of Union Finance &Corporate Affairs Minister Smt Nirmala Sitharaman

Reduction in Late Fee for past Returns:

As a measure to clean up pendency in return filing, late fee for non-furnishing FORM GSTR3B for the tax period from July, 2017 to January, 2020 has been reduced / waived as under


Return Type Return Period Late Fees Payable in case of Return to be filed between
Tax payable
GSTR 3B Jul’20 17
NIL Rs. 500 per Return 0 1.07.2020


Late Fees was charged as follows:

NIL Return Tax Payable Return Maximum Late Fees
Rs. 20 Per Day Rs. 50 Per Day Rs. 10,000

Relief for small taxpayers for late filing of Returns for February, March &April 2020 Tax periods:

Aggregate Turnover < Rs. 5 Cr. in Preceding FY

Recommendation : Extended Due dates are :

Tax Period Interest – NIL Interest @ 9% Interest @ 18%
GSTR 3B Filed GSTR 3B Filed GSTR 3B Filed
On /Before After Before Any Time After
Feb-20 Mar-20 Apr-20 06/07/20 (Staggered ) 06/07/20 (Staggerd) 30/09/20 30/09/20

(Detailed bifurcation/ information is yet to be notified)

Earlier Vide  Notification No : 31/2020–Central Tax dated 3rd April 2020 following dates were specified

Tax Peri od Extended Due Date Interest Date from which Interest payable
Rs. 5 Cr.> Turnover > Rs. 1.5 Cr. Turnover < Rs. 1.5 Cr. If filed BEFORE Extended Due date If Filed AFTER Extended Due Date ** State List I ** State List II
Feb -20 29/06/20 30/06/20 NIL 18% 23/03/20 25/03/20
Mar -20 29/06/20 03/07/20 NIL 18% 23/04/20 25/04/20
Apr- 20 30/06/20 06/07/20 NIL 18% 23/05/20 25/05/20

Relief for small taxpayers for subsequent tax periods (May,  June &July 2020

Aggregate Turnover < Rs. 5 Cr. in Preceding FY

Period Interest Late Fees If GSTR 3B filed Before
May-20 Jun-20 Jul-20 NIL NIL 30/09/20

(Staggered dates to be notified)

One time extension in period for seeking revocation of cancellation of registration:

To facilitate taxpayers who could not get their cancelled GST registrations restored in time, an opportunity is being provided for filing of application for revocation of cancellation of registration up to 30.09.2020, in all cases where registrations have been cancelled till 12.06.2020.

All Registrations
cancelled upto
Extended date for filing
12/06/2020 30/09/2020

Press Release (Click here) : Recommendations of 40th GST council meet related to Law & Procedure dated 12.06.2020

Note: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders. The same would be given effect through relevant Circulars/Notifications which alone shall have the force of law.

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  1. M.UDAYA KUMAR says:

    Respected Madam,
    I am Tax Consultant, in Coimbatore practicing for the past 32 years.
    Thank you for your articles with full column showing all the details of 40th GST Council meeting. I register my appreciation for your good work.

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